According to the just released Pub 590 B, p 11 (10 year Rule), an eligible designated beneficiary such as yourself can opt out of life expectancy and into the 10 year rule, but ONLY if spouse passed prior to the required beginning date. In your case, she passed after the RBD, so you are stuck with life expectancy annual RMDs. As discussed in other posts, if your goal is to leave as much of the inherited account to your heirs as possible, you would want your RMDs to be lower, and rolling the plan over to your own IRA will result in the lowest possible annual RMDs. In other words, the inherited balance would last longer.
If you are considering your heirs,  you might also determine whether you or your heirs are in a higher tax bracket. If they are in a higher bracket, you might roll to your own IRA and then convert some to Roth, but you must complete your annual RMD before you can convert additional amounts. You cannot convert the RMD amount itself.  Or if you are in a higher bracket, perhaps because you live in NY and heirs might not, you should pursue to lowest possible RMD and not convert so that taxes will be paid by heirs in a lower bracket.  Are you in NYC and also pay NYC taxes?

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