[barko]

Except the rich person can only get the equivalent of a fraction of their wealth as a loan, and cannot use the rest without liquidating. When using this approach they effectively have direct access to significantly less money than they would have if they liquidated their assets and paid the taxes on the gains. You could do the same, but likely want to utilize a greater portion of your wealth to live on.

[grecy]

Your mental gymnastics are impressive.

A person with 10M (or 100M or >1B) only gets to live on a few hundred thousand a year and doesn't have to pay tax.

I live on ~$50k a year and pay tax.

I'm not sure there's any universe where there is anything other than an unfair playing field here.