As stated in the post to which you linked, distributions carry out DNI to the beneficiaries and, in turn, the beneficiaries report the income, credits, deductions, et al, on their individual income tax returns.
However, also as mentioned, it is difficult to figure why the IRS would make a fuss if the estate (or trust) made the decision to pay the taxes on the net income at the highly compressed estate/trust tax rates and then make distributions.
Typically, estates do not have the discretion; they are generally required to distribute income currently.
