Ann: Half Yearly Report and Accounts, page-212

It seems you have a very limited, simplistic understanding of super.

Re: “ATO guidelines ultimately govern SMSFs.”. no its not, the rules are defined by the government in legislation and the ATO administers them.
I have read the legislation re the transfer balance cap and planned my finances around it, even before the ATO released any guidelines.

Re: “if you dont sell your assets...”. You are completely confused there and misunderstand the situation. Assets can be bought and sold without having any impact on the transfer balance cap. (maybe some CGT considerations)