1) If I re-purchase stock A after 30 days say Dec 26, 2021. STOP. it's the 30 day period before or after the sale that is the wash sale period. if you replace some or all of the loss shares outside this period there is no wash sale.
it is then considered that I have an open position for 2021 tax year. Irrelevant for your example.
Doing this generates tax loss for 150 shares out of 200. The 50 shares I purchased during the last 30 days washes out some of the sold shares at a 1:1 ratio. NO read number 1). you sold 200 shares at a loss on 11/25 (trade date) on 12/26 (trade date) which is more than 30 days after the sale you buy another 200 shares of the same stock. since this purchase is outside the wash sale period, there is no wash sale on any of the shares
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2) If I re-purchase stock A in 2022 say on January 1st 2022, it would be considered that my stock A position is closed for tax year 2021, and tax loss can be claimed on all 200 shares.
this is irrelevant since years don't matter. only 30 days. so if you sold at a loss on 12/25/2021 and bought substantially identical shares on 1/15/2022 you would have wash sale on the 12/25 sale so no loss would be reported for these shares in 2021
