Well as a habitual non-finalizer... I have to say I'm quite affronted by how affronted people get when I don't finalize...
Finalization was not designed to be the norm, but the exception, for when all players were ready to move on to the next phase before the 24 hours were up. Otherwise, the game would have consistent 24 hour phases. Especially now that phase length can be set at game creation...
Honestly, it's not unethical at all to not finalize. It's not meant as a tactic to annoy other players... I always expected a little more patience from Diplomacy players... especially considering Diplomacy has a long history of MUCH longer phase lengths during postal and play-by-email games.
There are many reasonable explanations to not finalizing and letting the 24 hours run on. It's been dismissed earlier enough as if it was not reasonable, but waiting for last minute press and negotiation is important. As not everyone shares the same timezone and login times, it's important not to finalize your orders before letting all players have their say. Log in times don't necessarily show whether time is the problem. I often log in when I have a spare second just to check my game statuses, and see how much time I have left and to check any new press. I don't always have time to reply adequately or decide orders, and I often have to log off right after. The time off lets me think more about what I'm going to do, and I'm thinking that many players don't put enough thought into their games, when they could be enjoying an entirely new level of depth.
As it's also been mentioned, there are times when I can't be sure I can get on more than once every 24 hours and prefer a more or less static deadline. In this case, not finalizing "ruins" the game a lot less than missing individual phases. Understand not everyone has the same amount of time on a computer that you might enjoy, and you should certainly not punish them for it or suspect that they have malicious intent behind their lack of finalizing.
All I ask is for a little patience and understanding... Even when the "offending" players are down to their last few SC's, it's much more important that they not give up and lay over than it is that you get to punch in your orders a little earlier again. There is no race going on here...