You can't make an 83b election for RSUs. RSAs yes. Option grants for sure. RSU taxation is very straightforward compared to those. They count as W-2 income when they fully vest and turn into shares. There isn't anything to elect as 83b because they don't get any special tax treatment after that vesting date.

> However any discussion or information about RSUs that doesn't mention an 83b election is at best incomplete.

You can't 83b RSUs.

A subtle point that confuses many: 83(b) election only applies to property that has been transferred to you but not vested.

You appear to be confusing RSUs with stock options.

Actually it looks like RSAs. I didn't even apparently know that RSUs were different as I've always received RSAs and thought they were the same thing (and in fact they had been called RSUs, but the structure looks like RSAs as defined here)