This argument would apply to any tax but the question is not how much the government should tax or spend but rather if an inheritance tax is somehow (1) good in itself or (2) no worse than other taxes.

The case against #1 is that no inheritance tax unless absurdly comprehensive could capture many pre-inheritance benefits. The article explicitly notes how some postpone accepting their inheritance as a form of virtue signaling. The very fact this can be done shows that wealth is being passed down prior to any taxable event.