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Re:APFS changes in Big Sur: how Time Machine backs up to APFS by duskwuff on Monday September 28, 2020 @11:52PM (#24624016)
netatalk is also the wrong solution nowadays. AFP is unmaintained, both on the netatalk side and on macOS. Instead, Samba supports Time Machine backups via the "fruit" (!) extension, which also provides some nice performance improvements for macOS clients.

https://manpages.debian.org/buster/samba-vfs-modules/vfs_fru...

TL;DR though: add the following configuration to the global section of your smb.conf:

    vfs objects = fruit streams_xattr
    fruit:aapl = yes
    fruit:metadata = netatalk
And under the section for your Time Machine share:

    fruit:time machine = yes
Re:APFS changes in Big Sur: how Time Machine backs up to APFS by nikisweeting on Tuesday September 29, 2020 @02:12AM (#24624621)
SMB on ZFS also works excellently, 4 years and counting with many power losses, ungraceful ejections, etc. never a corrupted backup.