If yes, are there considerations such as* can we sell off-market and for less than market value to SDIRA* Can I self-manage in SDIRA? 

Are there any considerations I should be aware of and account for when under contract with a property owner who has an assignment contract with a wholesaler/investor?

If you follow dogma on websites about the “best” property to buy, you are unlikely to get reliable tenants because each location is different.Once you know the property profile for the properties you want to buy for a reliable income, it is time to select the properties.Property SelectionIn addition to conforming to the property profile you created based on income reliability, there are additional considerations, as illustrated below.The rent is the critical factor.

Texas is good in the sense that there are possible options to do this anyways without notifying the lender, so here it comes the second consideration, in which the seller has to have assurance that you have the funds. 

Here is our experience:  There is considerable potential to manage a yield-bearing asset, but as @Alice V. mentioned, insurance costs have soared, to $1,250 per door.  

What are the considerations for this type of deal?

Based on your budget and risk tolerance, in-town subdivisions such as Oakland City, Sylvan Heights, Capital View, Pittsburgh, and Peoplestown are all areas I'd recommend from an appreciation-based investment standpoint.

I made a zillion bucks on a bonus... time to fire up the cost seg on that STR.Another consideration or variant is the 3115 big cost seg deduct paired up with a Roth conversion.Gotta factor in descending bonus during 2023, 2024, etc.

Are there any considerations I should be aware of and account for when under contract with a property owner who has an assignment contract with a wholesaler/investor? 

Starting on page 90 there are references to existing zoning, which don't have ADU dimensions, and proposed zoning, which does reference setbacks, heights, etc.