That's nice, but let's look at how Buffet behaves.
(1) He's set up his estate so it won't be taxed.
(2) He sells insurance to pay estate tax bills. Yes, he profits from the estate tax.
That's now. If he fails, do you really think that the foundation won't take care of him?
FWIW, it's interesting to me that no one commented on how Buffet makes money from the estate tax via his insurance biz. He sells a line of products that only make sense if the estate tax exists.
In most cases, folks would say "look what we found when we followed the money". Why is Buffet and the estate tax different?