Hilton Honors allow member’s points upon death to be transferred to a designated party by filing an affidavit.
The executor needs to fill out the form, attach the death certificate/proof of death and send the documents to Hilton Honors by email.
You can access Hilton Honors here.
Conclusion
It would make sense to burn one’s miles and points before the final journey, but not always possible.
More programs now allow points and miles transfers after passing away to a designated party. The easier way could be just to use them online if you have access to usernames and passwords.