It seems this notice is related to EO 14247, Modernizing payments to and from America’s bank account, signed March 2025 (http://irs.gov/newsroom/modernizing-payments-to-and-from-americas-bank-account). The US Dept of Treasury, along with the IRS, is going to transition to fully electronic federal payments.

I think the IRS is sending notices now, even if the taxpayer it's being sent to has no refund due, to have most people have direct deposit set up for next year's tax season.