If a candidate has given my company their time and energy to interview with us I think we owe them a chance to understand why we didn't hire them. We're not obliged to but, if requested, offering feedback is quite clearly beneficial. There's an obvious benefit for the candidate and the subsequent companies they interview with. There's also an indirect benefit to my company - if everyone else behaves like this it means that we'd be much more likely to find our next hire.

I suppose if you're thinking exclusively about a short-term benefit to the company alone without considering the impact to the candidate, the wider ecosystem and culture in general then it wouldn't make sense to take the risk.