The estate tax is not capital gains tax.
You have a limit on how much you can send in gifts before the gift tax gets triggered, that's around 12 million, and you're planning on gifting 68 billion.
Sigh, here we go again. There is
NO limit on how many people one can give the $17,000 gift to, per year. It is a workaround of the lifetime gift-tax/estate exemption. If I gave away the entire lifetime exclusion today, I can still give away up to $17,000 per year to anyone I choose, any time I want, to as many people as I want.
For a group I am trying to rely on for Bitcoin advice, especially around privacy and government, there is a shocking lack of understanding of how the tax code works.