In an interview with TIME magazine, JJ Abrams, co-creator of LOST and current talk of Hollywood with his reboot (more like raising the dead) of the Star Trek franchise, has been quoted:

It would be an honor to go back and direct the finale. The reason I won’t do it is that Jack Bender, who is the directing producer on the show, has essentially earned the right to do whatever he wants. He should be directing the finale.

So there you have it, JJ Abrams will not be returning to LOST to direct the series finale next year, which I don’t think is that big a deal.  He’s reasoning makes sense, plus Abrams essentially left working on the show after Season 1, so while he is a co-creator, he hasn’t been really involved on the shot and its direction.

What I’d really hope to see is perhaps he could work on the new Star Wars live action TV Show, that Lucas claims will be like “Deadwood in space”.  Since my confidence in Lucas has almost disappeared, perhaps Abrams, who is a much bigger Star Wars fan than Star Trek, can help make it actually watchable.

- Dennis

Source:
http://www.time.com/time/magazine/article/0,9171,1896721-1,00.html