"The people who inherit your wealth have not worked for the money they are about to receive. "
Sure they have.. haven't you seen paris hilton's show or the kardassians?

I think there were many, many ways to reduce the impact of estate taxes on the books then and now. The tax is coming back, we can't run the government this way forever and it only will effect about 1% of the popluation.
As always good planning will minimize the impact. A person can always transfer prior to death to remove money from the tax table or purchase an insurance policy to pay estate taxes for pennies on the dollar. Lots of ways to do it. the free lunch is over.