There are multiple tax court rulings - go to Lexis/Nexis if you have a friend who has a subscription and the issues or both correlation and intent. Correlations have been really low and the ambiguity of the wording is intended to give the tax court ample leeway. The ruling everybody quotes in the industry - possibly just bullshit - is a correlation of 65% or above. So SPY and QQQ would trigger a wash sale. Tax courts are going to focus on intent and in tax court, you are guilty until proven innocent.
I don’t think this will be a problem since you are just opening another trade, and losing one won’t make it any worse.
Precedence says that the underlying has to be the same. So selling spy to buy qqq won’t trigger a wash sale but selling spy to buy vanguard sp500 mutual fund would. And selling CCL to buy RCL would not trigger a wash sale. for options: long calls and short puts are considered the same especially if they are in the money.