Estate Planning - Two Questions material, benefit, imposed, Estate, equals

Palantir

Can't figure this statement out, CFAI text page 238: "If the donee pays the gratuitous transfer tax, the pv of the future inheritence tax obligation equals the gift tax"? how come?

Page 240: "If the tax liabililty is imposed on the donor's taxable estate rather than on the recipient, the tax benefit of the lifetime gift vs the bequest increases".

Thanks in advance. I consider Estate Planning to be prime testable material this year.