Earlier quoted context omitted.
What does "should" mean here? You seem to be implying that there is exactly one correct way to handle this which there is broad consensus on. If so where can i go read the rule book for the correct answers on all of managing people for all human endeavors? It reminds me of people who are convinced that there is one true way to do "agile" and that every one who disagrees is somehow subjectively wrong because some blog…
HR typically conducts the exit interviews as they are a neutral party. It’s common sense as to why your boss shouldn’t do it... you know, since the feedback people have is often about their boss. If you’re looking for the book of these basic rules, maybe take an HR class?
I think your meaning isn't far off, the company stands to benefit from an informative interview.