I think it was Skip Allan
L38: Latitude 38 - 'Lectronic Latitude
More: Skip Allan's Decision to Scuttle Wildflower | Single-Handed Transpac Champion Makes a Difficult Decision | I Sail Away
I got the impression he felt it was inevitable the boat would sink, so took his chance to be rescued, and then scuttled his boat. I guess there would always be the question of what would have happened if one did not abandon - if you don't scuttle, you may find out when the boat sails into some port on its own.
I can scarcely imagine the state one must be in after battling truly fearsome conditions singlehanded for days on end, I am just glad when the sailor gets back to port, anyway possible. A couple sailors were lost in sight of a restaurant patron this last May, we survive at the ocean's grace and discretion.