It is false to say that “interest is so low that MSDs aren’t worth it”. Reducing the interest rate by a fixed amount helps you the same whether the lease has a high or low base interest rate. The MSDs will save you the same amount of money either way. The capitalized cost and the residual are the only things that affect the benefit of MSDs.
The only time MSDs won’t help is if the interest rate was so close to zero that the MSDs would take it below zero. Negative interest rates are not allowed. Also some manufacturers impose a fixed limit for how low they will allow the MF to go. Then they might limit the number of MSDs you are allowed to use.