As a consequence, people tend to either not set back the heat or overshoot (set it too high) thinking that will heat the room faster.  

Section 1031 you are correct in identifying "inventory or stock/trade" not allowing you to treat homes as commodities BUT depending on your time allocated for each home and if you source renters for the properties before you sell them than it is a different discussion.

They do boast an excellent school district along with very high taxes so it's a trade off that I would never entertain.

Stock exchanges would see higher trade volumes, more commissions for brokerage houses and thus tax revenue, etc...  

Why would you do something that can have ONLY negative consequences?

Its called "Manual J", and it's backed by the industry trade association.

it is hard to imagine the government fighting an export to a country we have such a horrible trade imbalance with. 

It's not an LLC for Canadians either...those have bad tax consequences.

Then hire trades to make the repairs needed or a GC depending on the extent of repairs needed.  

They must also enjoy civil rights, and be resident in the district of the Chamber of Commerce, Industry, Trade and Agriculture in which they intend to register, and must not have been prohibited to apply for registration for any reason.