As you have seen, the 8889 is an individual tax form, not a fiduciary tax form.
The HSA on which the 8889 reports belongs to the individual.
The 1099-SA reports on distributions made from the HSA for the purpose of paying for qualified medical expenses.
The IRS says, "If your estate is the beneficiary, the value is included on your final income tax return." I assume that the beneficiary of the HSA upon the death of the original HSA owner was an estate. This sentence indicates that the reporting of the HSA goes on the last individual tax return filed on behalf of the deceased, not on the estate return.
Yes, the beneficiary (the estate) is permitted to pay out of the HSA any medical costs incurred BEFORE the date of death but paid after the date of death; these amounts reduce the amount of income that the beneficiary must declare upon the date of death of the HSA account owner.
Please see IRS Publication 969.
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