Foundations comes with some exceptionally valuable cards, ones that collectors will be chasing for years to come thanks to their exclusivity, artwork, and unique foiling process
Plus, getting seven Soldier tokens when this creature dies is a great defense mechanism and a great way to rebuild post board wipe
That might be for cards that care about your opponents losing life, like Rakdos, Lord of Riots, or for lifegain payoffs like Drogskol Reaver
The thing is, it doesnt do much apart from give itself indestructible counters
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Yes there are edge cases where it's worse, or you have to pay slightly more since it's not a progressive discount, but forced sacrifice is wildly powerful in a format where creatures are frequently huge, indestructible, or both