Retirement tax questions

I know that you did not say anything about a beneficiary.
Somebody has to pay the tax on that IRA if it was liquidated - that is implied by Code 4, and your further comments ie the bank now has the funds. (whose name is on THAT account?, it should again be the Estate)
The IRA was liquidated into the Estate,  so the Estate owes the tax.
The code G would be incorrect and contradictory.

Get the idea that it would be a "rollover in your mind" out of your mind because that is not allowed.

Typically, on this forum the 1099-R superusers will tell you to ask for a corrected 1099-R,