> For example, if I sell a broad market ETF like VTI and buy a nearly identical asset at the same price from a different firm, that could be a "wash trade" for tax purposes (simplifying this, but this is basically the gist).

No, you’re describing the wash sale rule, which has to do with which capital losses are tax deductible. It covers pairs of trades up to 30 days apart.

A wash trade is a trade with yourself. Both participants in the same trade — not two distinct trades.

https://www.investopedia.com/terms/w/washtrading.asp