Originally Posted by channa
This doesn't help anybody -- it just expedites it. Once you don't board at the last final boarding call, if you're not on the plane, they'll accommodate a standby or process another upgrade. It's not like if you checked in and don't show up, that seat's gonna fly empty. While I agree that it's a courtesy to let them know you're not flying, the net outcome in the end is the same.
While I agree that the net outcome is the same, that small courtesy makes that outcome arrive more swiftly and easily for the gate agents and any pax who might be positively impacted. That makes it worthwhile, IMO.