Real Estate CPA Website Article Garbage? Depreciation Recap OppZo

[Aaron Moayed]

This guy's article states that depreciation recapture exclusion is not possible with the opportunity zone 10-year-hold:

https://www.therealestatecpa.com/blog/real-estate-...

Yet these other articles are stating that capital gain tax AND depreciation recapture tax are not taxable at sale:

https://www.thetaxadviser.com/news/2019/mar/irs-qu...

https://www.accountingtoday.com/opinion/opportunit...

It's my understanding that the step-up in basis would make the latter folks correct here (i.e., no depreciation recapture tax on 10-year-hold sale).

Thoughts? Any CPAs informed on this topic?

I'm also wondering if his mention that cash from non-deferral sources (i.e., QOF generated from regular funds not capital gains deferred funds) would not gain the 10-year CG-free benefit?