By that logic, why let the business owner make any money at all? It's really society's business after all.
The business owner won't exist if that person doesn't have the potential to make some money. There is a surprisingly large amount of possibilities between 0% and 100% inheritances tax rate.
Correct- it should go to the workers.
No need to make a dichotomy out of a spectrum. Business owners pay some tax and receive some profit - we need only adjust the relative percentages.