There is a growing realisation that people hold assets that are only held in digital form. It may not be obvious to an Executor that those assets exist or even if they can be realised.
An online spread betting account might hold substantial value but few digital companies have a system to allow an |Executor to obtain the value, initially, and liquidate on production of a Grant.
Assets such as Apple itunes are not really owned by the user. The many pages of contract explains that use of the Tune is for the users life so not transferable.
Some misguided advice suggests that user names and passwords should be listed in the Will. This is NOT a good idea because the Will becomes public knowledge after someone has died and also those passwords are constantly updated.
There are several commercial providers of digital Wallets that store and update these passwords. You then provide your executor with one piece of crypto to unlock the vault.
It is a developing area with an inchoate set of rules. I like the way that Facebook has dealt with it.
Facebook has a facility to nominate a “Friend” to manage your content after you die. Facebook Legacy https://tinyurl.com/pmrfd2e
Adrian Traher Civil Wills for more information on the subject.