The reason one guy "adopted" the other is it was the only way to establish a family relationship at the time.
It means that one becomes a dependent of the other, and for tax purposes one becomes "head of household".
It also clarifies whether one has the authority to make medical decisions for the other, and have visitation rights.
It also established a right of inheritance that can't be challenged.
Some of these things can be established via a will. But, not all of them.
Don't try to change the subject.