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No, wfu could still be reactivated. When SoC they’re taken out of the books. So they don’t exist anymore for the Air Force, Navy or whoever the owner was
It is exactly as mentioned before. WFU means they still belong to the inventory of the owner (USN, USAF, KLu, RAF, whatever) but are no longer used. SoC means that they (USAF, USN, KLu, RAF, whatever) are no longer the owner of this aircraft. They are no longer in charge. It means the ownership has been transferred to another party. It is not rented out, but sold or donated. That could be for parting out, scrapping, displaying in a museum, or continuing to fly as a warbird,or any other use by the new owner. Technically, when an aircraft is transferred from -say- the USAF to the USN, it is SoC with the USAF and then taken on charge with the USN, obtaining a new serial in the proces. Altogether, it means the aircraft could still exist, or even fly, but also that it has been turned into beercans.