I’m saying you’re awfully free with the word generous, but you’re talking about other people’s money so why not?

You also seem to have a disconnect between the estate tax de jure and the estate tax in your head. The estate is taxed, not the person who receives it. Or more reasonably, persons. Assets not typically cash. Your living high on the hog with $5M fantasy is just that, fantasy. 

Estate taxes are said the be in place because we don’t want economic dynasties, yet we have them. The very wealthy know how to avoid this tax, the not so wealthy are plucked clean with it.