As of today, it’s almost impossible (even maybe completely impossible?) to loose coins by sending to a non-existing address. That’s a fantastic safety feature (and we should present it that way).
However, DeFi on transparent chains has shown that having an official, safe (i.e. unhackable) and easily recognizable “burn” or “dead” address can be very useful too. We should create one. Either directly, as an hard-coded public offline address (e.g. with only zeros, etc.), or as a set of renounced shaders.
In the case of the public offline address, those sending coins to it would be responsible to provide the payment proof if they want to show the world that the coins have been burned (as “burning” is often a public/marketing matter).
In the case of the shaders, there could be two dead vaults: One confidential (like in the case of the address above) and one whose content would be publicly available to all. Each project would then decide which dead vault they want to use. The problem with shaders is that we don’t control their ID on chain, so these two would not be as easily recognizable as a dead address.