Whatever, eventually ...
It is the judge who decides ...
Whether we like it or not.
TradeMark is there to protect Trade and Traders - Entreprises and Entrepreneurs.
That's the basic idea behind TM.
No Trade - No Mark ...
That has nothing to do with domains.
If there is no activity under a name by somebody else, it can be registered as a domain.
In theory, if a company stops all activities and surrenders all assets and registrations as required for it's business, then the outcome of a TM dispute is not very predictable.
A court could order that the trademark is void because there is no activity with it, and any domain with the TM in it would probable have to be transfered to the new TM holder if there is one.
Quoting USPTO Faq.:
What is a trademark or service mark?
* A trademark is a word, phrase, symbol or design, or a combination of words, phrases, symbols or designs, that identifies and distinguishes the source of the goods of one party from those of others.
* A service mark is the same as a trademark, except that it identifies and distinguishes the source of a service rather than a product. Throughout this booklet, the terms "trademark" and "mark" refer to both trademarks and service marks.
IMHO it is clear that there can be only a TM for a good, an activity.