I've always wondered whether giving away Bitcoin randomly to addresses might be a way some ultra-rich avoid estate taxes, someday.

Let's say Satoshi wanted to avoid the estate tax, set to go back to 45% on all amounts over $6.8 million beginning in 2025. Assuming he is alive, that would be quite the tax bill. Government would be salivating at the prospect.

Is it theoretically possible if you were Satoshi to just give away $17,000 worth of Bitcoin randomly to 4 million addresses, utilizing the legal annual per-person gift tax loophole? Would such an event even be workable if Satoshi (or anyone else) wanted to give away $17k each randomly? Could the choosing of addresses be achieved by a computer program? Would there be any way to know if the incoming .25 Bitcoin per giveaway was legit and not some scam if you saw it waiting for you?

A relative of mine gave away all money to charity above the estate tax limit to avoid the estate tax a few years back when he passed. But with Bitcoin, it seems there would be interesting wrinkles possible as an alternative to formal charities.

I suspect someday a billionaire might try something just like this to avoid the estate tax and spread the money out, instead of paying the government, while keeping some degree of anonymity for the receiver and sender.

Thoughts?