Received a Syndicated Conservation Easement IRS letter? It is a time-limited settlement offer

In the IRS IR-2024-174, the IRS announced that is mailing out a limited time settlement offer for taxpayers that participated in Syndicated Conservation Easement. How does the Syndicated Conservation Easement work?  This is an overvalued conservation easement that is claimed as charitable contributions that promoters will target to high income taxpayers. The target will invest