Under what circumstances would a final estate return be filed, even if the gross filing requirement is not met?

A final Form 1041 would be filed to pay the final tax owed by the estate.

To reduce the total income passed to beneficiaries by the estate exemption.

To pass through deductions and losses in the final year to beneficiaries.

There is never a reason to file a final Form 1041 if the gross filing requirement is not met.