1 - A Time Machine Backup is very useful and can be used to Revert to Previous Working macOS.
2 - This method will WIPE ALL Data and there is No Recovery - Period.
To perform this action will require booting from a Bootable Installer.
The Bootable Installer can Only be performed on an Apple Computer
This will have to be performed from a Qualifying Computer to run the version of macOS to be made on the Bootable Installer. Example : Bootable Installer of Big Sur would have to be done on a computer that Qualifies to run Big Sur.
Notation: If the computer being used to perform this action is Too New or Too Old to qualify to run the version of macOS - this computer can not be used.
Alternative is, to gain access to a Qualifying Apple Computer from a family member, friend or associate.
Once that is done read on for preparing the Destination computer >> Only works on Intel Based Apple Computers.
1 - Shutdown computer and disconnect all external drive Except the newly created Bootable Installer.
2- Restart and immediately hold the OPTION key until the Startup Manager appears and choose the USB Drive.
3 - It will present options >> Disk Utilities >> View >> View ALL attached Drives.
4 - Choose the Upper Most Drive ( not the volumes indented and list below ).
5 - The drive normally is called Apple Media or Apple SSD - that is the drive to Erase and format as APFS with the GUID Partition Map. This applies to macOS 10.14 Mojave and above.
5A - Formatting for macOS 10.13 High Sierra and below requires HFS Journaled with the GUID Partition Map
6 - Once that is done >> backup out of Disk Utilities and choose install macOS.
7 - Follow the prompts and it may automatically reboot several time.
8 - Upon a final reboot - Setup Assist will present with the newer version of macOS.