Which has zero net effect on CO2 content in the atmosphere.
All the CO2 released to the atmosphere when wood either burns or decays was taken out of the atmosphere when the tree grew.
Right. So putting it back into the atmosphere by any means other than the natural order of nature would have a positive effect, not a net zero effect.
Net zero means that trees are sucking up that CO2 and hanging onto it. Burning them prevents that second part from happening.