@Mike9241 while that may "generally" work, that is not how the code reads.
My two bullets represent the language in the statute.
My last comment on revenue ruling 2008-5 represents a case where there was no basis adjustment allowed in a wash sale, however, as noted, there are not sufficient facts to determine why that is the case. Under those rules, it would appear that there would be no increase (or decrease) in basis if the sale and repurchase prices were equal.
I've done plenty of examples, so not sure I need to do any more.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
