Personally, I find "forced degradation" to be the "grayest of the gray" parts of a chromatography validation.
The way I understand it, the goal is to ensure that any degradation products would not (1) elute at same retention time as the API and (2) have similar detector response as the API if (1) occurs.
We have no issues if the API is an ester (such as a sunscreen product) where under saponification the degradation products have different retention times or elute just after the dead volume. But some of our API actives just won't degrade whatever we do, so to keep trying that would require years, not practical.
Our products are mostly topical products that are pH-controlled, and pH is measured at all stability timepoints, so is heating for days in concentrated acid a practical test anyway? What about exposure to light when product is in a light-barrier container.
Typically we go through the motions with heating product with acid, heating with base, light exposure (UV and visible), peroxide exposure. We use diode-array detector to show that the spectrum of the API peak is same as its control. So not much value, imagine this is a carryover from just using UV-visible spectrophotometer when one couldn't know if degradation products might still have UV comparable to a non-degraded API.