Coming out of the window with no shares doesn't matter.
You bought identical shares (firstly, and at a low price) within thirty days prior to selling second shares at a loss, then you have a wash sale of second shares.
BUT, your identical shares' basis was adjusted, and you sold everything.
The net effect is that you will end up with full deduction for any loss.
IRS talks about identical shares, not replacement shares.
Check your 1099-B consolidated report at year end to see who's right.
It should show "W" for wash sale.
