Epic CEO and 28% owner Tim Sweeney is very concerned that the proposed tax on unrealized gains would have prevented him from maintaining his huge ownership stake in the company. Notably, Tim Sweeney is not making that claim that he wouldn't have gotten Obscenely Rich from founding and running Epic Games. Rather, he's whining that the structure of these proposed unrealized capital gains taxes would have merely made him Very Rich while also transferring ownership to... regular people, who are investing in his company through their retirement savings. It demonstrates that ultra rich business owners have a very intuitive understanding of the M-C-M’ cycle of capital flow, in which owners of capital take advantage of the ratchet effect to continuously re-capture a bigger and bigger slice of the pie of value generated by the economic activity they are engaged in.
While he intended this thread to be a dark warning, it instead sounds like a way to share the fruits of the economy's labor more fairly, while still basically maintaining the current neoliberal order and also still making him Very Rich. In other words: this is a COMPROMISE that capital owners should prefer to more "disruptive" alternatives.