It depends on the buyer and their preferences. I’m with @aronchi : I max MSDs to drop the MF, but also roll everything-in.
If your goal is to pay the absolute least tax/finance charges, this is NOT it. But if you are not anchored to a payment number, and you want to gamble on exiting your lease prior to disposition (on a Volvo, which you can’t swap, and are not guaranteed 3rd party buyouts will exist giing forward), e.g. a Volvo trade or pull-ahead — which as Mike pointed out is generous on several models.
I think everyone should do the math and make the best choice for themself.