I disagree. IRC Section 1259 nails you in this situation. If the stock gets delisted and you have no motivation to cover you're not deferring the tax, but escaping it entirely. This is clearly a constructive sale of an appreciated financial position.
Doesn't sound like a problem to have. I'd be happy to take that problem from you at no cost or even pay you a little bit to take it off your hands if that situation comes up