We are in agreement that if that applies to everyone, it is true that no one will be able to take advantage. We must simply determine who will be able to transfer their business and who will dismantle it.
If it applies to everyone, it means that someone who dismantles his business is entitled to an additional capital gains exemption. This would motivate even more people to dismantle their businesses. If that is the direction we take, it must be targeted only to those who plan on transferring their business, regardless of who it is transferred to. The notion of transferring and dismantling must be separated.