I assume that any station can decline to QSL for any reason -- or no reason at all.
Correct, not only with FT8, but with any mode.
However I wonder whether whether there is a rule or convention about whether the final 73 is absolutely required for a valid QSO using FT8.
Yes, there are, at least two. One that says it's required, and the other that says it's not.

If so, who made the rule and where is it found?
We, the users, make the rules. Following recommendations and advice from the mode/software developers, amateur radio 'best' practices, and last but not least, individual preferences. We are humans after all.

Ham radio is, of course, a friendly hobby; so I will not make the long trip to piss on his front steps; but why does the software prompt me to log the QSO if not sure it is valid?
You can disable the prompt, if you want. It's just a convenience. You have the final 'word'. Like the old list lizards' controllers used to 'decide' on the spot: Good contact!

When it comes to confirmations on FT8, the old WFWL (work first, worry later) is making a comeback.
Bottom line is: Enjoy the mode. If one station does not confirm, for whatever reason, there are others. It's a hobby after all, and as such, it's supposed to be fun. If you are not having fun, you are not 'doing' it right.
