Let's say Satoshi wanted to avoid the estate tax, set to go back to 45% on all amounts over $6.8 million beginning in 2025. Assuming he is alive, that would be quite the tax bill. Government would be salivating at the prospect.
This is probably why Satoshi decided not
to touch the over 1 million bitcoins in his wallet for now.

I'm sure
BTC-millionaires will be able to find loopholes and ways to avoid paying inheritance taxes. Do traditional millionaires somehow manage to do this, or do you really believe in their selflessness with their charitable activities?
I suspect someday a billionaire might try something just like this to avoid the estate tax and spread the money out, instead of paying the government, while keeping some degree of anonymity for the receiver and sender.
There is a simpler solution: if you are a
BTC-millionaire and don't want to pay taxes on it, then simply don't cash out bitcoin (don't convert it into traditional money) and pass it on as an inheritance in the form of bitcoin.
In my opinion, the nature of bitcoin
so far allows to avoid any taxes (no tax on ownership of bitcoin and inheritance).