From experience in medical equipment, a BOM was about as useful as a piece of toilet paper. Trying to keep one up to date when every resistor and nut and bolt is included is a pain and about 20 percent was probably wrong. An SBOM is just more beauracracy, what you need is due companies to actually want to pay for developers to use the right tools for the job. If you have security requirements that don't allow for using as many dependencies or require more updates, then pay developers to write something in house or to keep things up to date with more sprints dedicated to maintenance.