No one has $500m of cash lying around in a liquid form. Generating that kind of cash, even for the very rich, usually involves selling lots of assets at rock bottom price.
Moreover, when the cash is tied up in an art collection, the valuation is really tricky. Art that earns a $500m tax bill could easily be worth less than that if sold immediately - as is, in fact, the case with the piece under consideration.
As for the fact that most people inherit debts from their parents, I don't see how that's material to the discussion at hand.
The article says they sold $600m of the collection. Which means even with the huge tax bill, they have over $100m plus whatever art they havent sold left.
To be fair, if you piloted your $100M yacht into Monaco harbor you'd have to anchor your sad little boat way in the back. Think of the shame this brings!
Moreover, when the cash is tied up in an art collection, the valuation is really tricky. Art that earns a $500m tax bill could easily be worth less than that if sold immediately - as is, in fact, the case with the piece under consideration.
As for the fact that most people inherit debts from their parents, I don't see how that's material to the discussion at hand.