I will see if I can understand what you are saying. (I am not a tax or legal expert , just trying to follow the interesting question.)
If you follow the will
However, ignore the will and the estate is worth €1.4m
Each gets €350k
Which leaves €15k subject to CAT
So €5k CAT each or €20k in total.
The siblings got €67k each more than they were willed. ( €350 - €283k)
They paid €5k CAT, so really €62k each.
So they give this to their brother.
He now has €186k (€62k x 3) in gifts from his siblings
€32,500 is the threshold
So taxable is €153,500 (€186k -€52,5)
So he pays another €51k in CAT.
So if you can ignore the will, and I don't know if it does or not, it doesn't seem to save any CAT.
4 x €5k = €20k
1 x €51k = €51k
Total €71k