After that, all rental losses are blocked and pushed into future years.

When the syndication is sold in future years, are the gains, depreciation recapture, and distributions also taxed as active income?

And it all thus incentivizes the correct future actions of others. 

This type of project is a future goal of mine.

Purchase preforming notes capped at half your total deployable capital (150K)Then sale the future revenue of those notes through note exchanges, doing this will allow you to hedge the US real estate volatility while turning a profit from the market  

Zoning, special use or variance potential, future zoning map2.  

My strategy focused on leveraging the future growth in the area to secure a long-term investment at an advantageous price.

I am unsure if my CPA has: 1) mischaracterized the losses from the sale of my rental income properties, and 2) is missing out (either carry back for 2 years, or future carryover) the loss from the sale.

A 1031 Exchange looks like its the best plan here but you'll have to be diligent to find an exchange property that also meets your future goals and works with the timeline of your home sale.1.

Your future self will thank you.