I agree that they are way overrated.

They can be good with really large retirement accounts, where their RMDs will be in a really high tax bracket, cause more Social Security to be subject to tax, and/or trigger IRMAA.

They are great when they are tax-free.  I have some clients that only have Social Security income and maybe some interest or dividends, so they can do conversions tax-free  If/when their kids inherit the retirement accounts, the Roth will be tax-free to the kids.

Otherwise, I'm not a fan and tend to discourage them.