Account Liquidation Wash Rule Question

[Sumichan]

I am working on my 2022 federal return. In April 2022, I closed out a broker managed investment account, incurring some losses in the process. The account included some portfolio balancing buy transactions just before I sold everything and closed the account. Specifically, I had several 3/10/2022 buy transactions just prior the 4/5/2022 account closing sell transactions. Several of of the close out sells generated losses. Thus, I expected to see my 1099-Bs show corresponding "wash rule disallowed" amounts for the loss sales. However, none of the 3/10/2022 buy transactions trigger wash rule flags in 1099-Bs.

Am I failing to understand wash rule triggers or has my broker failed to correctly apply the wash rule?

[fanfare]

If the buys in march are unrelated securities, there is no wash sale of your losing securities in April.

[Mike9241]

it's also possible the buys in March and their sales in April did not trigger wash sales because there were no purchases of substantially identical securities (to replace the ones sold at a loss)  in the wash sale period.  Because you closed out all security positions in that account the issue would likely only arise if you established a new account either at the same broker or a new one.  then it's up to you to calculate wash sales. 

[DavidD66]

A wash sale occurs when an individual sells or trades a security at a loss and, within 30 days before or after this sale, buys the same or a substantially identical stock or security, or acquires a contract or option to do so.  As long as that didn't happen, there would be no wash sales reported when closing out your account.  

[Sumichan]

There is an extended discussion about wash sale scenarios and "replacement stock" at -

Wash Sales and Replacement Stock - Fairmark.com.

The "Selling All" scenario there covers the question I tried to identify. The discussion at the link asserts that in my scenario "...the wash sale rule doesn’t apply because the stock you bought isn’t replacement stock for the stock you sold".

Is the discussion at the link valid/reliable?