It's an odd theory. It only kind of makes sense when paying ridiculously high fees.
My guess is that zero people are tracking this?
https://coinledger.io/blog/is-transferring-crypto-between-wallets-taxable
Discussion
Since you accountant asked you about crypto if you bought or sold, and your exchange has your kyc and your trades are 100% visible on the block chain along with the fee, it would make sense to track every transaction and it's fees.