Somewhat unrelated. Can someone poke holes in my logic here?

If someone wanted to increase the cost basis of their Bitcoin via a wash sale, then why couldn’t you just sell your Bitcoin at a loss to your friend by claiming a low USD price but have them charge a large transaction fee to offset the reduction in the USD price of Bitcoin? And then when you buy the Bitcoin back from your friend you just reduce or eliminate the transaction fee to buy it back at the full market rate USD price?