Pardon my bluntness,  but you may want to brush up on a few concepts.

RE: Equating a grantor trust with an estate is a stretch.

Not just a stretch, but I don't know the word for a colossal stretch.

That, however, is not the point.   A revocable trust established during one's lifetime - aka a grantor trust or a living trust - is a disregarded entity for tax purposes.  (Thus those cited sections that appeared earlier.)  The moment the grantor died, assuming it contains the "common" living trust provisions, the trust magically became irrevocable.  The tax code provisions that are applicable to grantor trusts would no longer apply to that trust.

...but I am assuming a calendar year for the estate (DOD was 12/30/21)

Why the assumption?  An estate may establish a fiscal year.  (Whereas, a trust, without a Section 645 election for a qualified revocable trust, has to be on a calendar basis.)  Research how to establish a fiscal year on the initial return??

This would be the initial tax return(1041).   Along the line of  @rbynaker s suggestion, look into the feasibility of choosing a fiscal year ending before November 2022, making the transaction in the second fiscal year??

Could I call this tax return the final return?  

I'm old fashioned, and you can't call something a duck unless if quacks like a duck.  If the estate has not completely wound down at the end of the year (calendar or fiscal), how can you call it (and file a) final return?  Earlier I pointed out a practical problem.  Impliedly, to go with @rbynaker 's suggestion, the estate has to be completed, ended, concluded, finalized, settled, wound down and finished off, by the end of the fiscal year that included the month of 11/2022. 

I will also suggest a retrospective appraisal to the attorney.

Oh, well.  The retrospective appraisal isn't exactly for the attorney, but to establish the proper FMV for the tax filing.  It could very well contradict the attorney's approach (property tax assessed value).  I hope you aren't in CA, where the assessed value for property tax is bound by Prop 13.