The only reason the liebrals want the death tax is for wealth
redistribution.

There may some truth to the idea of "wealth redistribution", although
that isn't the "social engineering" goal of estate taxes for the
extremely wealthy.

If I remember correctly, the objective was to prevent the establishment
of an "aristocracy" in the USA. A merit based aristocracy could be a
good thing. One based on inherited wealth can cause all kinds of
problems. Look at European history.