"If you are divorced, you would not be considered married for tax purposes, and as such, would not have any community property filing requirements".
This is simply incorrect - please see my other reply. In the year of the divorce, you have the period of time up to the settlement date as a married couple, who are thus in a community. Thus for that period you have community income, this income must be divided appropriately and declared by each. Then you also have the remainder of the year as a single filer. So your return in the year of divorce is a blend of the two periods.
