What happens when you are the heir of a Binance account holder who died recently? Imagine that the person who died had 200k worth of tokens on the day of passing away.

It says on Binance that the crypto assets can be retrieved when you can prove that you are the heir, and you have the correct documents.
But which documents are these exactly? One should avoid that documents are missing and the funds are lost. I don't know if that can ever happen.

Does Binance deposit the actual tokens into a crypto account of the heir(s)? Or are the tokens converted to cash, and the cash is paid to the heirs?
I can imagine that most heirs don't have crypto accounts.

Also, what happens when the account holder who passed away still has to file their tax return of trades (taxable, but no taxes paid) that were made just prior to passing away?
This now becomes the responsibility of the person who inherits the tokens?