The answer is that teams average a goal per minute against empty nets.
I can't imagine a scenario beyond "imminently losing anyway" where that's worth it.
Which I guess is my point. Either it's something that should be considered strategically throughout a game rather than in the final 90 seconds, or it should just be ignored. It's like there's a un-written rule that you have to pull your goalie when down late regardless of the logic surrounding it