Is it legal for the top 2 players to intentionally draw during the last match of the Swiss phase in a competitive event?

Ruling: Intentional draws are 100% legal at any point in a tournament, including the last match of Swiss. Players may mutually agree to draw a game or match at any time before it is completed, as long as no bribery or out-of-game incentives are involved.

Nuances:

• Intentional draws cannot be made in exchange for anything (bribery, out-of-game rewards, or incentives)
• Prize sharing agreements are allowed as long as they are not offered or accepted in return for the outcome of a game or match
• Players are allowed to concede every game if they choose, though there is little strategic reason to do so
• Draws award 1 point while wins award 3 points, making strategic intentional draws only advantageous in specific situations
• Forcing players to play out matches when both benefit from a draw can lead to non-competitive play where both players simply pass for turns