It took 82 posts before someone (you) finally got to the bottom of the real reasons for the Death Tax. The tax exists:
1. To prevent anyone else from gaining admittance to the Super-Rich Club, preserving the blue-blood status of this group from invasion by successful new entepreneurs;
2. To provide endless fees to royers needed to create the enormous paperwork used by the wealthy to avoid this tax;
3. To levy a large windfall tax on "the unprepared."
It exists for those principal reasons, and is enforced by socialist goons who can use it for the side purpose of promoting socialism. The end-goal of the tax is an oligarchist-socialist state, with all land of any consequence being either owned by the oligarchs OR the government.
The Old Money Rich don't want their club besmirched by any upstart New Money Rich. This tax keeps 'em down.
Michael