I don't understand why most partnerships choose that form of organization in the first place.  Do you explain to them the hazards of not limiting their liability?  

If these are just de facto partnerships, husband and wife who happen to run a Mom and Pop business together and haven't had a formal agreement since their wedding day, then it really doesn't matter.  Do they want to deal with IRS on every item on the 1040, or just on the 1065?  Unlikely that an auditor would show up in either case.  And a buyer of the business would just want the assets, not the going concern.