A report argues that post-pandemic enrollment declines will inevitably force districts to make the controversial decision to close some schools. It suggests that closing these schools will meaningfully reduce budget deficits and improve education outcomes, and provides a list of nearly 500 schools meeting the criteria for closure. However, little evidence presented in the report, or in the literature more generally, supports this contention. The report also fails to account for the broader civic and social purposes of schools, including their role in providing children with food, shelter, childcare, civic learning, health care and social services. Policymakers would do best to ignore this report, due to its unfounded and oversimplified solution to highly complex challenges.