Another Linux user data point: XPS13(9310)/512GB nvme/16GB RAM/2GB swapfile/kubuntu 20.10/kernel 5.11 (in use since ~Dec 5, 2020):

  SMART/Health Information (NVMe Log 0x02)
  Critical Warning:                   0x00
  Temperature:                        33 Celsius
  Available Spare:                    100%
  Available Spare Threshold:          50%
  Percentage Used:                    0%
  Data Units Read:                    631,319 [323 GB]
  Data Units Written:                 1,157,883 [592 GB]
  Host Read Commands:                 4,650,820
  Host Write Commands:                7,329,774
  Controller Busy Time:               16
  Power Cycles:                       37
  Power On Hours:                     45
  Unsafe Shutdowns:                   15
  Media and Data Integrity Errors:    0
  Error Information Log Entries:      1
  Warning  Comp. Temperature Time:    0
  Critical Comp. Temperature Time:    0

I do Linux kernel dev and have done quite a few kernel compiles at this point (using Ubuntu's full config) as well as general browsing and some Docker workloads and Spotify... Judging by 'Power On Hours' combined with 'Data Units Written', looks like there's a bug to me.

As a side, I don't know why 'Available Spare Threshold' is 50%, and the 1 'Error Information Log Entries' appears to be successful results of some test.