Well, I see the point but those particular professionals were only an example to illustrate the point.
Someone who owns a successful small business in a high tax city may sell it to finance starting a new business in a low tax city.
Thus that person escapes tax and spend Democrats in one place and relocates taking his cash, taking his disposable income with him.
The new owner of the old business having gone in to debt to buy the business does not have that lofty disposable income and may never have it thanks to the ever rising taxes in the city that eats the rich.
It’s an interesting way to look at it, but if the buyer knows he will never make the same money the seller made he would make a bad deal not discounting the price he’s willing to pay. That should make it harder for sellers to get the best price. It should be pretty formulaic for both parties though - the seller figures how much he’ll save by moving and the buyer figures how much his costs will escalate.