Yes, one can file a not-required return to establish net operating loss carryforwards.
Why spend that money before you have to?
Not filing a not-required return does not eliminate net operating loss carryforward availability and there is no penalty for a late filing of a not-required return when no tax is due.
I would just keep a schedule of nol carryforwards and claim them if and when I had to.
Then, only if challenged by IRS (meaning they want to disallow nol carryforwards because no return was filed) would I pay to have those tax returns prepared (if the tax savings were substantially more than the preparation cost).
There is one downside to not filing a not required return. The statute of limitations on assessment (normally 3 years) does not begin to run until a return is filed. I have seen CPAs prepare peanuts state income tax returns JUST to start the running of the statute of limitations clock. However, I suspect ET gets audited by the IRS every year. If there is going to be an IRS mandated amended K-1, you would know it long before 3 years had elapsed.