The list of features or improvements that may or may not make the cut when the FatLadySings. WhatMayHaveToGo is different from WhatMayHaveToWait, it implies that the features lost on this development cycle will not be implemented later.

Deciding exactly which features these might include is useful, especially if you do it upfront, and decide what losses can be tolerated.

If you don't anaylze it upfront and prioritize, you are leaving the potential casualties in the hands of fate.