"She didn't state there is already a 1099-R."

That means an activity will be done in 2022.

"and if the payment is made this year to the estate"

There is nothing that describes if there is a Distribution or not. She told us:

"will have deceased father's 1099-R"

Which means they know there is or will be an activity that will result in a 1099-R. That's what I replied to. I will edit my reply to describe that it isn't clear if there is already an action taken, or not.

The IRS has stated in more than one ruling that when the Estate is the IRA beneficiary (by default or as stated), there is the ability to treat it as an Inherited IRA (with some restrictions), and you are not forced to completely cash it out just because it is "to" the estate. Creating transfers to inherited IRAs for the Estate beneficiaries is permitted.