Deductions & credits

This is very interesting! What would be wrong with my filing my 2025 return before I amend the previous years, and have it be consistent with what has been accepted by the IRS up until now for my foreign tax credit carryovers? This way it won't provoke any notice from them.  Then, subsequently, I amend 2023 and wait for that to be accepted, then 2024 and wait for that, and then finally amend the 2025 return to account for both of those?

Why is that not better? (I don't mean to be difficult, I'm just trying to understand how best to be consistent with what's already in the IRS records.)