In the past it's been that developing on the latest iPhone needed the latest version of Xcode and the latest version of Xcode needed the latest version of the OS.
Big Sur has fewer foundational changes than Catalina did. Most the changes are just UI changes (though I think there were some changes that affect Audio processing apps).
But even with Windows, bugs always happen and goal of IT is to keep your system and tools up, not chase after latest hotness. If IT allows immediate upgrade to a new OS, they’re playing with fire and waiting for an upgrade that bricks significant % of devices and brings company operations to the halt. Heads will roll as a result, especially if that’s in a remote work setup.
As a developer I don't think I'll switch to Big Sur until I they stop supporting Mojave (i.e. the version behind Catalina, which is the version behind Big Sur).
If it ain't broke don't fix it.
What's also (in)convenient is that unrelated security updates, like the one for Safari that was released the same day as Big Sur, are well hidden UI wise. You have to click a small link below the Big Sur upgrade notification to get to those important security updates.