What’s not mentioned is that the Death Tax is essentially double taxation, taxes on wealth that has already been taxed. Perhaps even triple taxation if SS has been deducted.
Years ago my father established two trusts, one revocable and the other irrevocable, as a strategy for the estate tax. The tax thresholds were later raised and the trusts would have been unnecessary. But he paid significant money to a lawyer because of the estate tax. So at least that tax provides work for lawyers.