I personally could give a rip about the buyers safety if they dont know any better and get wiped out so what.. but Sellers thats a whole different matter.. a sub 2 gone bad can destroy them financially emotionally physically break up marriages etc etc.

Motivation is an emotional response to a circumstance, not the circumstance itself.Here’s the bottom line:You can’t target motivated sellers.

, and we caused emotional distress to him via this ordeal, so they deserve more for emotional distress.

Then you can make the appropriate moves when the wind is more at your back and there is less emotional involvement in your decision making. 

Quote from @Dave Foster: @Arthur Savery, This can be a great game plan called a diversification exchange. 

Take the emotion out of it, and just base the two applications off of facts and your requirements. 

As firefighters persist in battling the blazes, many residents are left assessing their financial and emotional losses.

I would reach out to @Dave Foster to confirm.  

If yu claim one it doesn't void the option to claim the other one.Provided you meet the IRS requirements for both, as a tax strategy, you could complete exclude a portion of capital gains under Section 121 and then defer the remaining capital gains under Section 1031 (@Dave Foster is a great resource for 1031 exchange). ..

The Seller has an emotional attachment to the house.