We have a set of guidelines that were developed to balance out our needs, and try to avert 10% of tax now, within reason.
I think at one time someone here developed a flowchart, to show the logic of the many possibilities of Roth conversions.
Unless someone knows all of my details, they probably can't make a 100% optimum decision for me. I think the same goes for your question. Well, yes, you can take from your IRA now, but without knowing your details it would not be right for me to say.
Yes, and it's not just the differences in account balances, pensions and SS benefits. Each person's best answer also depends on priorities like spending, charity and bequests and depends on expectations about returns, life expectancies, taxes, need for long term care, ACA premium credits and more.