But when it's equity gains, no tax, only at time of sale and if you 1031 Uncle Sam let's you continue to use that tax-$ for investing purposes.

Using a large RV or boat for business purposes offers potential tax benefits, but it's essential to navigate IRS regulations carefully.

I've flipped 6-8 houses, made good profit on those, and just purchased my first 4-unit multi for mainly cost seg purposes/long-term appreciation. 

Do you generally buy new build or old homes for rental purposes

You could, for the purposes of verifying that you are not renting to someone who is potentially dangerous or financially incapable of shouldering the burden of being a roommate, ask them to apply through Zillow so that you can see their background check, that also gives you the opportunity to have others who might be interested in being your roommate as well, apply.

Most purposes that people on the BP forums are transferring properties to an LLC, would be exempt of the Due On Sale Clause.

Most land buyers who are developers usually stick to a very predefined region within their local market and they hunt and wait for killer deals and market swings to get the land they want for the very specific purpose they want.

You said: "This seems like an odd strategy - purposefully invest in an asset that loses value, with the hope that it will regain value to save a little on taxes... 

But I noted that places like North Tonawanda as @Pravit Jarriyapurttipong mentioned are actually outside of Erie County, it's in Niagara County, which follows the stricter landlord laws as New York State... https://ag.ny.gov/sites/default/files/changes-in-nys-rent-la...Would you recommend sticking to Erie County boundaries for this purpose?

Not sure what they purpose is if there's only 1 for 2-4 players . . .