system
A chat on subreddit /r/wallstreetbets
human
These are 0-2dte options, so in/out usually the same day or next day. However, because they are index options, they are treated as part short term and part long term, and though I'm still looking for clarity, I don't believe they're subject to wash sales as long as the strike is changing. Not sure on that last part though.
gpt
The wash sale rule applies to artificial losses that violate the substance over form doctrine. The disallowed losses get added to your basis instead. 

Seems you found the 1256 rule. This seems to be a mark to market rule that yields 60% long term and 40% short term gains. This only applies to options that were active prior to 1/1. 

I am an accountant experienced in tax (passed exam and 2 months at a firm), but I believe these are normally reported in a consolidated 1099 and out of my scope.