No sensible decision can be made any longer without taking into account not only the world as it is but the world as it will be.
— Isaac Asimov
This as it will be world, requires making estimates, since that world is driven by uncertainties - Epistemic and Aleatory uncertainties. This is an Immutable Principle for managing projects, especially projects where we are spending other people's money.
To suggest otherwise willfully ignores this principle.