If giving away the lofty amount of $13,000 a year counts as "tax avoidance" then yes, I guess you're correct. Try avoiding the tax on $20m or $50 or whatever, which you imply can be done. Yes, you can give it away now rather than later, which means the gains don't get taxed (as part of the estate) but you still have to pay the same rate on the amount you transfer. (I know the answer of course - that's far more money than anyone "deserves" to get anyway, never mind the fact that it's their money.)
I did agree that planning can help, but the implication is always that the super-rich just avoid the estate tax, which is simply not true. And why are people so adamant about having and raising the estate tax while at the same time claiming "no one pays it anyway"?