One thing to keep in mind is that you don't necessarily pay taxes on money withdrawn from your 401k. My understanding is below (someone please correct me if I am wrong):
For example, if you were retired this year you could withdraw $6200 per person as the standard deduction and $3950 per person of personal exemption. Therefore, if you are married, you can withdraw $20300 from your401k, without paying federal income taxes on the money. On any additional money withdrawn from your 401k, the standard tax brackets apply (for example 10% federal income tax on up to $18150 over the $20300).
This is also how backdoor Roth works. You take enough money out of your traditional IRA to match your standard tax deductions. Since money withdrawn from your t-IRA counts as income, your tax deductions apply. If you deduct all of it - you don't pay taxes on it at all, and you're free to put it into a Roth and never pay taxes on it again.
I struggled to understand that too :)
It is no wonder that people are confused about how it works, all of our invented terms are getting crossed.
The backdoor Roth is a method for high income taxpayers, who would be above the income cutoffs for making Roth contributions, to still get to make that contribution. They make a nondeductible traditional IRA contribution, then turn around and immediately convert it to a Roth. Since it was nondeductible in the first place, there was no tax deduction, so it was already post tax money.
The Roth pipeline is a method for converting traditional IRA money to Roth accounts, a portion at a time, to take advantage of zero or low tax brackets. Another advantage of the pipeline is that conversions are treated as contributions after "seasoning" for five years, and can then be withdrawn at any time without penalty. It is a pipeline because you convert a portion every year, and wait for that portion to season five years, rinse and repeat. In five years time, you continue to convert a new portion, but now you can withdraw the conversion from year one. And continue...