For example let's say you have $1000. Tax rates are 15% and annual investment returns are 8%.
Under strategy A you sell and pay taxes at the end of every year. Under strategy B you only sell at the end of 30 years and pay taxes all at once.
Under strategy A you will end up with $6,738.55. Under strategy B you will end up with $8,069.6 which is about 20% more.
20% more is a lot so that's a strategy worth thinking about! But it's not reducing your tax bill anywhere close to 0.
In fact you actually pay more in total taxes under strategy B in nominal terms (and about the same in real terms assuming 2% inflation) because you have more overall gains.
Overall, I agree that deferring tax payments can be a very useful thing to do. I just dispute your statement that "Push it off long enough (without interest or fees) and you pay arbitrarily close to 0% tax rate." That's simply not true.
Plug some numbers in and it's ~9.9% effective tax rate not 15%. Extend that from 30 to 300 years and that % keeps dropping.
The numbers are even lower if that initial 1000$ was profit not principle.