This part doesnt make sense, why wouldnt ANY transaction of this type go on Sch D 8949?

The gain on the sale of a personal item might be reported on a Form 1099-K. If you receive a Form 1099-K reporting the $900 that you received from the sale of your concert tickets that cost you only $500, you must report the gain on Form 8949 and Schedule D.

The loss on the sale of a personal item is not deductible. For calendar year 2022 tax returns, if you receive a Form 1099-K, for the sale of a personal item that resulted in a loss, you should make offsetting entries on Form 1040, U.S. Individual Income Tax Return, Schedule 1, Additional Income and Adjustments to Income, as follows: Report your proceeds (the Form 1099-K amount) on Part I – Line 8z – Other Income, using the description "Form 1099-K Personal Item Sold at a Loss." Report your costs, up to but not more than the proceeds amount (the Form 1099-K amount), on Part II – Line 24z –Other Adjustments, using the description "Form 1099-K Personal Item Sold at a Loss." In the example of the refrigerator sale above, if you received a Form 1099-K for $600 for the refrigerator for which yo