Final Return for a Trust on Termination

My brother and I were beneficiaries and co-trustees of the look-through trust generated from our father’s will in 2009. The trust was beneficiary of our dad’s IRA.

When the trust terminated near the end of 2020, Fidelity transferred the funds in the IRA to 2 new inherited IRAs for ourselves. There were no distributions in 2020 from either IRA. Should we file 2020 Final returns (Fed and State) for the Trust?

There would be no 1099-Rs, K-1s (no distributions) and Fidelity has not provided a Form 5498 for the trust but they have for our new inherited IRAs. An accountant friend suggested we do file the Final returns for the trust to close the issue (after 3 years). What would be the +/- benefit of filing Final return? Thank you- Andrew