YesMaybe...probablymaybe not
ItI thought that perhaps it appears that scrapping a ship provides a similar reimbursement to when one scraps an improvement, but I've searched a half-dozen articles, including the official user manual and I can't find a reference to it.
However, another player concurs with me that there is some reimbursement for ship scrapping. No matter what When he scraps a large enough ship, he can see his dust (money) go up after a scrapping.