You can say that about any tax. Why should my income which I earned through blood, sweat, and tears incur income taxes and usc ? I worked hard at university and to pass my professional exams and now work hard in work and earn that money so why should it be taxed ?
And once you die your assets are no longer yours. They are now the recipients. And they will be taxed over thresholds. And the law is that your will should be followed and your wishes honoured. What people forget is that the act of gifting to someone can result in a tax being due, so in reality, leaving something other than cash the recipient might need to sell it to pay the tax. If you want your wishes to be that the recipient gets something like a home without it having to be sold, you will need to account for that in your planning to ensure you also leave enough cash or take out a policy to pay the tax due.