I agree with what pb4uski said about SS, use opensocialsecurity.com and scroll to the graph at the bottom and click alternate claim ages. Spending down your assets to "buy" the extra SS benefit for the higher earner is a a good deal for most and may be essential in your case.
I'm understanding that by far your largest asset is the $72K annuity (I think it's in an IRA, so to spend the payouts requires withdrawals from the IRA?). Commercial annuities do not have much, if any, COLAs, so if that is your major asset, your plan is very exposed to inflation risk and in fact, the high inflation the last few years has hurt you already. The inflation protection in maximizing the higher earner's SS benefit helps manage that risk.
Your original question was about whether the HSA was worth it as you wanted to maximize your wife’s SS. An HSA for the two of you has a maximum contribution limit of $9,300 this year and her employer is kicking in $2,000. Based on what you told us for your total SS benefit at claim ages 62 & 63, your wife is above the first SS bend point, so the HSA is not significant in her SS benefit. The $7,300/yr contribution will make a difference in her SS of $7300/420 (months in 35 years) * 0.32(PIA adjustment between the 1st and 2nd bend point) * 0.75 (claim at 63)= $4.20/month. I think your plan has bigger risks in it than that one.
If you are in the 12% bracket now, then you could be doing Roth Conversions up to the bottom of the LTCG tax phase-in (top of the 12% if you do not have a taxable account) now. You will be facing a 25%+ marginal tax cost as you fund your early retirement years due to reduction in ACA premium credits if you pull money out of your IRA. Building up something besides your IRA would be very helpful to manage that.
You mentioned that you are getting $10K/year in dividends? Do you have a taxable account you didn't discuss? Note that dividends aren't independent income, spending them is a withdrawal like any other, but if you do have a taxable account that is large enough to throw off $10K in dividends, then you have a lot more cushion than I thought and a lot more flexibility in your early years' spending source.
Check how long your Roths have been open, if it's less than 5 years, then only the contributions/conversions can be accessed tax-free, if you withdraw more than you originally put in before the account is 5 years old, the withdrawal of the gains will be taxed.
With what seems to be a marginal plan like yours, you really need to use some calculation tools to evaluate your risks and optimize your choices. While Firecalc can't handle all the complexities of your tax situation, it's still valuable to see how your plan would have behaved in past market conditions. For a granular look that would include most tax issues, you might try some free or low cost tools. The free Retiree Portfolio Model spreadsheet, available at the bogleheads.org wiki is a starting point. I've heard of others using NewRetirement, a paid web app that has a Monte Carlo option. My favorite is Pralana Gold, a paid Excel sheet that has more flexibility and completeness of the tax code than competitors, that has a Monte Carlo option and historical data so you can see how your plan would have behaved in past markets.
