Yes, most do. It’s the most significant day of their year. They go to the Kingdom Hall, hear a talk about Christ’s death on the torture stake, and then after some instruction about the heavenly hope (144,000) vs. earthly hope (all other JWs) unleaven bread and wine is passed from person to person around the room. ONLY those who are part of the 144,000 can partake of the bread and wine, which is normally no one in attendance, since those heavenly seats were all assigned by 1925. Apparently some of the 144,000 later “fell away” freeing up some additional seats for those born later, but that isn’t the norm by any means. So the bread & wine goes around the room and then it’s disposed of. A prayer will be said, a song sung & that’s the end. No special dinner or any other sort of celebration goes with it. They keep track of the number people attending the Memorial Service every year … I suppose like any organization, they want to keep track of their growth.