If options are in the money and about to expire, it makes no sense to let them lapse.
If they are not in danger of expiring, there is no incentive to exercise, unless one has doubts about the future.
The only question is whether to hold the newly acquired shares long enough to get GCT relief.
That will depend on ones personal finance and risk profile.
4DS - Anything but Charting, page-6177
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