> Rather, it will use the original cost basis, pay tax on gains up to the adjusted cost basis, and the inheritors will use the new cost basis should they sell in the future.
This is just incorrect, at least in the US. The estate does not have to pay capital gains tax for assets passing through to the inheritors.
It's a great policy proposal though - this is one fix for the problem!
This is the "long shot" in my giving. Officeholders today are incentivized to carve out a slice of supporters, play to only that audience, and demonize everyone else. Approval voting is the best solution that I've seen. It's worked well in a few cities, but mainstream acceptance is a ways off.
It's impossible for us to give you a good answer from outside your company.
Sometimes, "best practices" are pure waste. Sometimes they are even counterproductive. Sometimes they will pay off immediately. Sometimes they will pay off for the company, but only after the current team has left and won't receive credit. Sometimes they would pay off for the users, but the company doesn't care about their users.
If possible, discuss the issue with a senior engineer (or two) on your team.
I would not get too confrontational with your manager. At the end of the day, your customer is your employer. But keep a note of the compromises that you're making, and remember if they cause any problems. Determining when to cut corners, and when to break out all of the formal methods, is an important part of your maturation as an engineer.