The other problem is, at an average of 57 billion each, a 3% hit is going to mean taking 1.7 billion from each. Does she really think that with that kind of money at stake they won't find a way to reduce that tax hit? Does she really think they'll just hand over, on average, just under two billion dollars with a smile on their faces?
you are correct.
And also - they don’t have this kind of money just lying about.
Gates, Buffet, Bezos etc are “paper rich” - their money is in shares
Except it's not just two billion dollars (3%) ; it's 3% EVERY YEAR until they are no longer billionaires. It is best to leave immediately and take the 40% hit up front, because in 16 years you will be in roughly the same place (ignoring any capital gains you may have made).