Its not really breaking even if you have recouped the whole cost and still have the card though. If someone picked it up for 1500, mined 200 quid worth then sold it back when they were taking 1300 for one it would be breaking even in a shorter timeframe. Not that I would consider paying that much for a card myself and I have no idea who is buying them especially this late in the cycle.
But then what would be the point in that? A load of effort and risk to break even? 6-12 months ago, sure, but with Eth likely going POS in the next 6 months (sure it could be delayed again), then it seems to be a massive risk, especially since it seems likely that resale value will drop significantly when that happens.
Maybe it is miners or just gamers who hope to at least mine the scalped difference back to close to MSRP.
Yeah, this is more likely the scenario to be honest, but even then, this is going to be desperate people buying single cards - are there really going to be that many?