The top 0.01% still pay enormous taxes. Elon one year personally paid $11B in taxes.

I get that a lot of people think people's unrealized capital gains should be taxed, so maybe the argument you're making is something like:

"People with very large paper-gains based on appreciation of the market-value of the assets they own pay 0% taxes on those unrealized gains"

In which case, yeah, that's definitely true. But if they sell those assets, they pay taxes. Some of the taxes from those sales can be offset by doing things like donating enormous sums of money to charity. And sometimes people take loans against their equity, which is not a taxable event. Though, in order to pay those loans back, they have to sell something (taxable) or earn money elsewhere (also taxable). So loans are tax deferral...

But eventually the tax man comes for everybody.