Yes, you would be double counting income if you entered $0 for the cost basis on restricted stock units (RSU's). That is because the value of them that you did not pay for is taxed to you as wage income in the year they vest. So, that income plus what you paid for them, if anything, would be your cost basis when they are sold.
For the employee stock purchase plan (ESPP) stock, ordinary income will be reported to you as wage income in the amount of the discount you received when you acquired the shares. It will be reported in the year you sell the shares, so in your case you will have ordinary income in box 1 on your W-2 form for the ESPP shares sold in 2024, but not necessarily on the RSU's, as that income would be reported in the year they vested.
For your Form 1099-B entries in TurboTax, you should enter the RSU's and ESPP stock sales separately and the program will help you calculate the adjustment that needs to be made to the cost basis reported on your form 1099-B. This will entail entering information from the form 3922 in the case of ESPP stock and entering the ordinary income reported upon vesting of RSU shares.
For the ESPP shares sold, the ordinary income from the discount will be reported on your W-2 form, so you could take that amount and divide it by the number of shares sold to arrive at the discount per share. If you know what you paid for the shares, as listed on the Form 3922, the correct cost basis for the Form 1099-B entry would be that cost per share plus the discount per share times the number of shares sold. If you know what the correct cost basis is, you can just enter that rather than choose to have TurboTax help you with the calculations.
For the RSU shares, the correct cost basis will usually be what was included in your wages upon vesting, since you probably didn't pay anything to acquire them.
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