With the only exception of tax treatment for different holding periods or year of sale. If you’re a few days away from getting long-term treatment on a large gain, you’re not in exactly the same position as someone buying today and could easily have a different risk-adjusted return on holding shares you think are over-valued for a few more trading days.
Less common is if you have a long-term loss (in-year or carry-forward) that will be used to offset a short-term gain, but you have a long-term unrealized gain. In that case, you would consider holding and realizing the long-term gain in the subsequent year, allowing the (less valuable) long-term loss to offset the (more expensive) short-term gain.
Yeah as I said I don't hold Tesla. I was long on it as I sold it years ago. Could've made more money if I held on to it, but I was not smart enough to realize what the global economy was doing to tech stocks, and not dumb enough to think Tesla actually was going to have any sort of intrinsic value close to their market cap.
Less common is if you have a long-term loss (in-year or carry-forward) that will be used to offset a short-term gain, but you have a long-term unrealized gain. In that case, you would consider holding and realizing the long-term gain in the subsequent year, allowing the (less valuable) long-term loss to offset the (more expensive) short-term gain.