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By standard behaviour the Unit Cost of the Item Card is kept to its previous value even if the inventory has been revalued to zero (specified in docs in the link below). Then, if a positive adjustment is posted, the old unit cost is used. It's necessary to have the unit cost set to zero for inventory that's been obsoleted and prevent future errors if a user uses this item (for instance, this is very common when doing physical inventory).
STATUS DETAILS
Needs Votes
Business Central Team (administrator)
Thank you for this suggestion! Currently this is not on our roadmap. We are tracking this idea and if it gathers more votes and comments we will consider it in the future. Best regards, Business Central Team