it just seems counterintuitive to me...
i could understand having a rule where if i sold it on Dec 31 just for tax purposes and rebought it on Jan 1, that would be a wash sale, because you clearly just sold for tax purposes and put the exposure back on
But if i sold the full lot after 30+ days and then didn't re-buy after, i don't see any way i have gained or arbitraged an advantage. That exposure to the stock is gone
