https://screenrant.com/frasier-reboot-niles-absence-story-tragedy/

The status of David Hyde Pierce's Niles Crane in the upcoming Paramount Plus reboot of Frasier makes Frasier Crane's life in the new story a tragedy.

Frasier Reboot Episode 3's Big Niles Reference Makes David Hyde Pierce's Absence Worse (https://screenrant.com/frasier-reboot-niles-reference-david-hyde-pierce-missing-worse/)

In the Frasier reboot episode 3 (https://screenrant.com/frasier-reboot-episode-3-recap-10-best-funniest-moments/), the new show FINALLY remembers Niles, with an admission that the Paramount+ revival would have been better with him.