I think it's worth noting the origins of this "rule" - if a piece consistently uses anacruses in its rhythmic structure, then we might consider the final beat of each measure to consistently "belong to" its following measure. This would be true not just for the first measure, but fairly consistently through the piece.
In pieces where that is the case, such as music originating in a baroque or classical dance form or similar, it makes complete sense to omit the final beat in the final bar, because that would "imply" a continuation into the next bar. That's where the rule really comes from.
See the slow movement of Beethoven's 5th, which is rhythmically motivated in such a way: https://musescore.com/classicman/scores/4998836
However, if the piece "just happens to" have a pickup note before the first measure, but doesn't consistently reiterate this throughout, then no such implication is formed in the mind of the player or listener, and there's no reason to omit a beat at the end, though some people still might.
The notion of cutting the last measure short to "make up for" an extra note at the beginning of the piece, while sort of appealing to the mathematical-minded among us, isn't really what's going on in these situations IMO.