Well I think the nature of internet forum stuff is you sometimes take extreme examples and/or dramatic metaphors to illustrate the point in a way that, one hopes, is easy to see, without actual intent in hyperbole. It's also common as we see here to refute the metaphor but ignore the underlying argument, perhaps some sort of argument fallacy.

Anyway, here's the problem with unrealized gains. If stock go brrrrr up 10-fold, wow! Huge unrealized gains! Get taxed on it. Unexpectedly, now the stock crashes, or it's found the company was doing something illegal, or the finances were fraudulent, or it was a ponzi scheme, etc, etc. Now stock is worth -zero- dollars overnight. Now I don't exactly what the logistics are going to be, but even if you hit those unrealized gains in tax year 2023, and the stock collapses in tax year 2024.. you had better get those gains that you were taxed on (but never got!), you had better get them back, plus interest.