Gerald Ford didn't. Oddly enough, he's the only one who didn't.
Does this really tell us anything about who is running? And does anyone ever read them when they are released? (I just found the site that has them all -- and I mean all, back to FDR. BORING! lol)
I'm not even sure this would be an issue, if Trump didn't blab so much about what he thinks everyone else, including Romney, should/should have done.