I understand you are not Friedman, so assume I'm using the general "you" below and that any questions I pose are rhetorical and not directed at you. I don't expect you to even attempt to answer anything below or even have considered the questions.

His argument is hilarious:

"We're going to try and avoid it anyway, so you might as well not try to collect it."

I'm sorry, but I'm not necessarily going to trust someone who has a vested interest in the removal of something that its existence was pointless in the first place. If it truly is meaningless, then why bother?

Another good question is why should a person's accumulated wealth go to that person's heirs upon their death? Those people did nothing themselves to earn that wealth. It is only through the accident of birth they were selected. They completely ignore that. It is assumed that passing their wealth down is natural and right and that any other outcome needs defense.

If that money changed hands via employment or purchase of goods and services, it would have been taxed, even if the exchange was between parent and child. Why is an exchange upon death special?