Looking back on it all, surely Gan CEO Dermot Smurfit will have no regrets.  Yes, the share price is down 95 per cent since 2021; and yes, the company is now starting the process of putting itself up for sale.  But was it not worth a crack? Gan is back where it started. It has a market cap of $70 million, which is about the same as in March of 2020 when it first announced its plan to de-list from London’s Aim and float on the Nasdaq: “operation jailbreak”. In the interim, it had a wildly successful IPO in which…