Does the Rogatchover or Yosef Engel discuss this inyan?
hg, Spring Valley
Rav Yosef Engel discusses this point in his Sefer, Asvan d'Oraisa (Kuntras Acharon, Hosafah Dalet). He wants to prove that even when an alteration can rescind an Isur, it must be a significant change in the item and cannot be just a cosmetic change. He asks why it is that items which must be buried cannot be used even after they are burned, since, after all, this is a significant change in the item and the change has Halachic ramifications regarding Tum'ah but from this he derives that in order to rescind the Isur in the item it would require an even greater change.