For further reference, a 55 year old early retiree who wants to spend $400,000 during the year might sell $400,000 of stock with a cost basis of $200,000 and pay a little over $60k capital gains tax.

The question here is should we continue to subsidize health insurance for that person? Should taxpayers who can work and do work pay for the health insurance of wealthy people who can work and don't work?

It does not sound fair to me, even though I might benefit from it in the near future.

Your example is an income of $200k, not $60k. So no, that person is not being subsidized.

But yes, our tax system is horribly biased towards those who get to manage their income level or business deductions. W-2 worker bees can't even deduct the cost of the car they need to get to work.