Right now only 2 reasons.

• White 5-Kturn
• Infinite Crackshot

Or Cool Hand plus fleet officer or an action crew and EI. Or infinite flipping with lightning reflexes.

"Once per round, when instructed to discard an EPT upgrade, do not discard that card."

That would open up the possibility of him ignoring Boba, which I think they do not intend his ability to be able to do.

Poor boba. Boo hoo. So change the wording to say when the EPT upgrade says to discard, do not discard.

The problem is that there's no existing procedure for un-discarding or re-equipping cards. So either the card has to refer to a process no one knows how to do, or it has to literally tell you to do the opposite of what happens when you discard a card. That worked fine, until the tournament rules "clarified" discarding.

Sure there is.

Rules Reference, pg. 20, under "Upgrade Cards":

When an Upgrade card is discarded, it is flipped facedown. The card is out of play for all purposes except when determining the total squad point cost of the ship to which it was equipped. If an Upgrade card is flipped faceup by a game effect, it returns to play equipped to the same ship.