Hmm. What about a situation where my the promotion square is attacked by my opponent and by me, say by two rooks.
If I promote to a queen, my opponent will of couse take it with the rook, and I will in turn take their rook. I am up a rook.
OTOH, if I promote to a bishop or knight, my opponent may NOT want to trade their rook for it. Thus the endgame is rook+bishop vs rook instead of rook vs. nothing.
From my POV, would I ever want the net effect to be two pieces vs one opponent, instead of one piece vs none?
If so, that's another reason to under-promote.
....when u can't overpromote ??