If you want to do the track closure thing, off the top of my head, this is roughly what I'd do.
NI.
Sell all Auckland and Waikato tracks and build a new facility in the Waikato with a Strathayr, synthetic, and probably a trotting track, most likely in the Waikato Greenfields development.
Same in the CD. Probably in the coastal Kapiti/Horowhenua area. Sell the rest.
In the regions, retain and upgrade Ruakaka, Hastings and New Plymouth. Those tracks to have perhaps two 3 day carnivals a year - say, Saturday, Wednesday, Saturday. Scrap the rest.
SI.
Similar. Build one new facility same as Waikato /CD. Possibly Darfield/West Melton area.
Retain and upgrade/ fix Blenheim, one coast track (probably Omoto), Wingatui, one Southland track (possibly Ascot Park), and maybe one in Central Otago (Kurow?). Same as the NI regions these all to have one or two 3 day, 1 week carnivals a year.
Clubs no longer racing on their home tracks to decide their own destiny, have the option to revert the useage to other community activities, retain the harness racing if they are shared facilities, sell-up and decide usage of funds. The latter could be to invest in and race at the nearest new or upgraded facility.
Objectives are to consolidate tracks, retain strong racing presence in the regions, similar overall cost of around $200 million, allow access to RDF $s for all new facilities, have the 3 main tracks proximal to existing horse populations, reduce total tracks to round a dozen.
2-3 year full implementation.