Recall that the Federal Gov required the losing states to repudiate all debts that were used to finance the CW. (Now off to IHOP)
The majority of such debts were "patriotic" loans made to the CSA by people who considered themselves citizens of the CSA.
As far as they were concerned, they were making a donation to the cause, and any repayment would have been an unexpected bonus.
The 14th Amendment made sure that no tax revenue was funneled to such individuals under color of the states repaying such loans - because such claims began rolling in in the months after the surrender of the Army Of Tennessee.
Risk is minimal that you won’t get Rooty Tooty compensated?
The people who really hate risk are the insurance people. Never mind that’s what they’re in business for...