So, what I'm trying to get someone here to confirm (with no success so far) is that none of this would be a issue to speak of without inheritance cost basis ste

So, what I'm trying to get someone here to confirm (with no success so far) is that none of this would be a issue to speak of without inheritance cost basis step-up? Am I correct to understand that that's the real issue, and wash sale rules etc. are just distractions?