. $1000 for the treatment of the house. $1500 to replace box springs and mattresses (amazon has great deals btw)$300 for a deep clean of the house to remove dead bugs and all the filth the old housekeeper left behind.

It seems as if the forces that were already impacting commercial retail such as automation and online retail, has only been expedited by Covid-19, and many mom and pop restaurants, retail businesses without deep pockets will not survive simply because the crisis for their businesses will not simply end with the lifting of shelter in place, but will only end when the fear of this virus dissipates which may be many months to a year from now when we finally have approved and effective treatments along with a proven vaccine.

I understand the tax side of it - my only point is that treatment shouldn't be the only decision driver. 

First of all if by flipping a property you mean that you just purchased it with the primary intent of resale then it's not eligible for 1031 treatment. 

For instance, let’s say something bad occurs at a rental property (i.e. wrongful death, fire, bad drug deal...).

Not to mention the unfavorable tax treatment for leveraged investments held in an IRA (Hello UBIT/UDFI).  

Flipping is never going to be considered capital gain treatment. 

Pumps are about $1,000 installed, and a treatment system will range from $500-$2,000.

Not a big deal, we agreed to escrow the treatment cost.

The requirement to qualify for 1031 Exchange treatment is not the amount/minimum amount of time that you hold the property (such as two years as you mentioned), but actually your INTENT to hold the property for rental, investment or business use.