Retirement tax questions

I just found this: https://ttlc.intuit.com/community/after-you-file/discussion/late-filing-of-form-8606/01/1301639#M304...

 

According the response above, we can submit a stand-alone 8606 w/o amending the return. I am not sure i follow why my return has to be amended given that there are no tax implications here since the funds are after-tax and the Roth conversion did not happen in the 2020 tax year....or maybe I have this completely wrong?