Completed IGETC beneficial to UCSC Computer Science transfer?

If you are only one course away from IGETC, you may as well complete it. UCSC allows it to fulfill lower division general education requirements: https://admissions.ucsc.edu/why-ucsc/faq/student-transferring.html . Also, having it completed may be useful if you transfer to some other UC or CSU.

The non-recommendation for IGETC for CS is presumably to get transfer applicants to focus on the major preparation courses as their main priority.