Ultimately, The Issue Never Arose Because The Statue Never Arrived: In 41

Ultimately, the issue never arose because the statue never arrived: in 41 Caligula was assassinated by an officer the Emperor had offended, a member of the Praetorian Guard. In this way, then, it has been argued that Caligula's deification was linked to his anti-Semitism, which was in turn connected to his assassination. Philo, perhaps typically of the Jewish population of the time, believed that Caligula's anti-semitism derived from his self-deification: a kind of jealousy of the one race in his kingdom that insisted upon worshipping a single god and could make no room for him.
Of course, nothing is ever this simple. It is in actual fact rather unlikely that the Greeks erected images of Gaius in Synagogues as a sort of specious display of loyalty, in an effort to protect themselves from Gaius's reprisal for previous crimes. While this argument is certainly appealling, as it justifies the Greek's behaviour where they would otherwise seem to be guilty of wanton violence, there is no mention of this in either of Philo's accounts of the story, Legatio and In Flaccum. In the Legatio, Philo writes that,
the synagogues which (the Greeks) could not destroy either by fire or by demolition, because large numbers of Jews lived crowded together close by, they outraged in a different way, which involved the overthrow of our laws and customs. They placed portraits of Gaius in all of them.
This passage, as Mary Smallwood argues in Philonis Alexandrini, suggests that Philo believed the Greeks' principal intention was not to atone for former crimes or ingratiate themselves to the Emperor, but simply to disrupt the local Jewish community by removing their places of worship. In Smallwood's terms,
Desecration was resorted to only as a second-best in cases where wholesale destruction proved impracticable. Erecting an effigy of Gaius could be done more quickly and unobtrusively than destroying a building or burning it down, and therefore this method of rendering the synagogues unfit for Jewish worship was adopted in areas (where) attempts at arson or demolition (could be) observed and resisted.
This argument would seem to work in Gaius's favour. As Philo says in Legatio 137, installing portraits of Gaius in synagogues was likely to have been one stage of a scheme to damage the Jews, and not an end in itself, a distraction from an earlier crime. Similarly, if the Greeks intention had been to honour Gaius, destroying synagogues would have been an illogical method, as it would have destroyed the dedications to Emperors that already existed inside them. Smallwood's conclusion throws a very different light on Gaius's self-deification,
On the whole, therefore, it seems most probable that the Greek mob, excited by the success of the Carabas episode, simply lost control of itself and acted completely recklessly in disregard of possible consequences, and that the motive behind its behaviour was not self-protection but mere jealousy and hatred of the Jews.