VTI has an expense ratio of 0.03% or 0.00003. With free trading I can recreate the VTI portfolio for free. Do taxes and time cost more than 0.00003? At $10M

VTI has an expense ratio of 0.03% or 0.00003. With free trading I can recreate the VTI portfolio for free. Do taxes and time cost more than 0.00003? At $10M it costs $300. Depends on your portfolio?