I believe my CPA would disagree with your opinion expressed in the 1st sentence beneath the quote.
Moreover, my non-tendered shares of AMLN and MEDX in my taxable account disappeared within a couple of days when BMY's acquisitions were finalized---a few of those shares were within a month of becoming LTCGs. Those non-tendered shares would have remained STCGs even if they remained in my taxable account for extended periods beyond the finalization date, per my CPA.