They are tethered to the tractor for continuous energy supply, are extremely gentle and precise with the fruit.

At a glance, and as a non-expert, it sounds like it might not make sense to bother with an exchange if the losses are unlocked at sale.

If the parties are willing to forgo title insurance and forgo financing, the exchange of cash for deed and recording of such can be done without third party.  

The reg cited in your original post says (c)Payments to which subsection (a) applies(1)In generalExcept as provided in subsection (d), this section shall apply to any payment on account of the sale or exchange of property which constitutes part or all of the sales price and which is due more than 6 months after the date of such sale or exchange under a contract.Q1: Since we are not financing for more than 6 months, does the imputed interest component not apply?

But like Patrick points out, each city has their own processes and some have point of sale violations, and Cleveland is supposed to start doing this in the fall, so the best thing you can do is to find an experienced agent / broker who can help navigate these issues with precision and ease!

Plan for the Long TermTax Planning: Understand tax implications and consider strategies such as 1031 exchanges for deferring capital gains taxes.Estate Planning: Develop a plan for passing on your real estate investments to heirs.Additional Tips:Stay Disciplined: Stick to your investment plan and avoid making emotional decisions.Continuous Learning: Real estate markets evolve, so stay updated with industry trends and regulations.Risk Management: Be aware of risks such as vacancies, unexpected expenses, and interest rate fluctuations.By following these steps and remaining committed to your goals, you can progressively build wealth and achieve financial freedom through real estate investing.

He’d then make offers on property for sale that advertised or indicated seller financing available - using one or more of these lots as a down payment (exchange) - at full assessed value.  

How does a 1031 exchange work in this scenario?

If they’re paying 85% cash, like from a 1031 exchange you have almost zero risk and 6% is fine.

Everyone knows Starbucks, great brand, but their buildings are expensive to build and more often than not, the want the developer to carry the lions share the cost of development in exchange for higher rent.