I don’t like the to in to be or to with any other infinitive for that matter. It entails movement when the infinitive indicates anything but movement or change. I am or it is are to indicate a state that in reality does not exist.
Being is to indicate a state over time. So this is closer to what is true of the reality.
Becoming is what is what we always do. But that too is an illusion. Becoming is what we perceive when the reality “sees” none. Becoming is therefore a value.