True! The purpose of my post was more to zoom in on the very specific case of people with small businesses, and not explain exit tax in general.

I wrote up another post with more generic notes on the exit tax [1] which might be a better post to compare to your link.

The minor benefit of my post is that I don't have an incentive to sell you expensive tax advice, chuckle..

[1] https://eidel.io/notes-and-hacks-on-germanys-exit-tax/