So we can spend all our money before we die
Again, I just don't understand your logic.
I have a very simple saying,
"I'd rather die with money than live without it".
That means that I don't have to worry about both sides of the equation (e.g. having enough, having "too much") but can concentrate on the one option that supports my own view.
IMHO, there are too many "aw shi*" situations in life (DW/me have lived through many), where being financially secure (meaning having more assets than needed) is much preferable to not having enough if a financial disaster arises.
And if I die with more money than DW/me needed to cover our retirement wants/desires (hopefully our situation), than there are options that will allow us to bequest that "extra" for the benefit of another person, group, or association, based upon our criteria.
BTW, in our case, our remainder estate will be both used to help cover the needs of our (adult, disabled) "child", with the great majority of our funds going to our named non-profit charities in order to allow them to continue their "good works", but also avoid taxes (at whatever rate) of our substantial tax-deferred holdings.
But everybody is different, and that's why I asked the question.