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"This means that the wash sale rules are activated when you buy, AND THEN BUY within the time window."

huh?

You don't have a wash sale without a sale. You don't have a wash sale when you enter into a short option position when you have a long stock position. These are not substantially identical --- they basically move inversely --- and there's no sale. You don't have a wash sale when you close out a covered call by delivering the appreciated stock, and you don't have a wash sale when you sell your hedged position and your hedge together. You're closing out your gain position. And you're closing out all your positions, at a net gain.

The reference in Pub 550 is to selling a stock at a loss and buying a call as a stock replacement trade. Basically, they don't want you claiming the tax loss on a loss position when you haven't fully exited your long exposure. In this situation the only long exposure is a gain position. No wash sale problem.
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