These comments are almost all a dumpster fire of clueless speculation. I normally suggest people read Hacker News comments, but this is embarrassing. The uninformed ramblings about winner v. sucker funds, or assertions of insider trading are sad.

The only factual comment here was by MR4D about how IRA accounts can impact wash sale rules, as would all accounts you own in prime brokerage.

Hint: maybe there is a high probability the author of this paper doesn't know what he is doing. It wouldn't be the first time: https://www.latimes.com/business/hiltzik/la-fi-hiltzik-corne...

Or maybe he's selling a competing product: https://cornell-capital.com/about-2 but can't compete.