Can any moving costs associated with the moving of equipment and disconnect and subsequent reconnect of said equipment be capitalized according to GAAP?

Can it be capitalized for tax purposes?

Possibly. It has to provide a future benefit (i.e. you didn't just move it cause it matched the paint on the other wall better) and be material. If you can determine the book value of the prior installation it's treated as a replacement of similar asset. But since that's probably impossible, it can be capitalized and amortized over the future benefit period. If the future benefit is questionable, you need to expense it.

Tax-wise -- I'm not the one to answer that.