The frustrating thing for me is the whole idea of rebooting things visually when it's not based on productivity or additional features. So much of this is just a visual reboot.

Overall though when I hear about the "iOSification" I worry foremost about locking down the OS which doesn't seem to be a big issue.

My personal computer is on Big Sur, but I've kept my work laptop on Catalina so a lot of this doesn't hit me work wise. It doesn't seem too horrible to me when working on private projects but that's a small percentage of my time.