If a JIRA issue has optional system fields marked as required (E.g., Fix Version/s is a system field which is optional by default), or custom fields marked as required, they will not be listed in Bamboo side when trying to create a JIRA issue from a build. Hence, the issue creation will fail and a message like this will be displayed:

Cannot create issue of type <type> as it requires the following fields: <list of fields>. Please create issue directly in JIRA.
Troubleshoot errors during issue creation

This makes the issue creation feature useless.