you're great at putting links up... maybe you should try reading them? or, if you are reading them, maybe you should try understanding them? a quote from your first link: "A welcome aspect of the Act is that ATRâs 30-day rule does not apply to covered expatriates who may spend significant time in the United States..." a quote from your 2nd and 3rd link: "Under the provision, the present-law expatriation income tax rules under section 877 do not apply with respect to a covered expatriate whose expatriation or residency termination occurs on or after the date of enactment." do a search for section 877 and what do you get? you get a link to back to your 4th link: the IRS page on the exit tax... it's about as irrelevant as it gets. a tip: read and understand links you put up which are supposed to back your argument. because, if they happen to contradict your argument, you will inevitably end up looking like an ass.
There was a movement afoot here in Cali for immigrants that worked on fake/borrowed SSNs to get credit for the money "they" paid into the "borrowed" SSN account; the amounts deducted from their checks. The movement also wanted to have the SSN benefit checks sent directly to the Mexico or San Salvador or ??? every month, if thats wherever the worker now resides. So, I don't think you need to be a citizen.