Ooh, I'm feeling very special for stumbling across a non-settled area of practice!  (Also, feeling vindicated for my frustration when researching this.)

I would think that the IRS might ask the question of did the original 1031 property have those same 5 and 7 year property items included in it?

I checked one of the cost seg studies and did some back of the envelope math; it looks like using the cost seg study would actually lower the depreciation expense by $100 and create a lot more work for me.