PTET not included in tax preparation engagement

The AICPA sample S Corp letter, a portion listed below and highlighted, suggests that a PTET analysis could be separate from tax preparation engagement. This doesn't conform to my idea that a proper tax preparer must also consider tax benefits from tax laws. I'd like to hear an argument or position to the contrary.

Pass-through Entity Tax election (Optional)

Several states now permit eligible entities to elect to pay income tax on passed through income for the benefit of their owners (“pass-through entity tax” or “PTET”). A PTET election may be beneficial for entity owners whose maximum amount of deductible state taxes for federal income tax purposes is limited. The timing and requirements for each state’s pass-through entity tax regime varies and may be fact-specific. Analysis related to making a PTET election is not within the scope of this engagement. You are responsible for deciding whether to opt in or out of any PTET which may apply to you.