I can see the logic ( tax revenue ) of a “Noneligible Designated Beneficiary” having to fully distribute all assets from a “Traditional IRA” by the end of the tenth year after the year of the account holder’s death.

I do not see the same logic as it pertains to Roth IRA’s. Would it not make more sense to entice account holders to convert more of their TIRA’s ( before death ) to Roth IRA’s with the benefit of still being able to stretch RMD’s over the LE of the beneficiary?

What am I missing?