Lou... All distills down to the 'pound of flesh' philosophy. Because our return is pretty complex and we have all the pertinent inputs up to date, all the time. for us, filing as early as possible makes it less painful.
The IRS, like every government alphabet agency is screwed up anyway.
Besides, the government would prefer to not refund anything and that includes state agencies as well.
We would never attempt to file any return without a competent CPA's intervention. Way too complex for my brain anyway. We certainly don't mind paying a CPA to do the paperwork, just like we keep an attorney on retainer, just in case.
If I (we) were individual filers, maybe, but that isn't the case here. Very complex so out of my (our realm) to do and do correctly.