Apples to oranges.
Keeping track of costs for when you sell has nothing to do with step up in basis.
If inheritance you get step up in basis to fmv so no need to keep track of costs.
Your missing it, they eliminate FMV at time of death and you have to go back to when you deceased relative bought it, it's cost then, and the increase in basis, aka improvements from then on.
But, “Your kids didn’t earn this....”
It is an inheritance tax from dollar 1.