1 Your employer match or profit sharing is pretax, so you’ll pay tax in retirement on those funds anyway so makes sense for many to do employee 401k as a Roth regardless of age.
Strategy - doing it over time vs one time, plus Trump tax cuts expire in 2025? So tax brackets likely will change:
https://www.schwab.com/learn/story/3-strategies-reducing-roth-ira-conversion-taxes
2 There may be a benefit of the mega backdoor if your employer allows it:
3 Roth 401k is no longer subject to the Age 73 Required Minimum Distribution any more due to the Secure Act 2.0 so it’s also a benefit