What is the users tolerance for " Risk " ?
1 - Is this your Only computer and you would not be able to live without it for a fews days if the downgrade procedure goes wrong ?
2 - Does the user have access to another Apple computer, that currently is running macOS 15 / 26 , that could be used to Revive or Restore the computer Firmware ?
3 - IMPORTANT >> Understand that once the computer has upGraded to macOS 26 Tahoe. there is a strong probability there was a Firmware upGraded that was applied to the computer
Downgrading back to an older version of macOS, say Sequoia
It runs the Risk that doing the downgrade, there could be issues with the existing Firmware also being downgraded.
4 - Does the user have at least 2 - no - make that 3 backups from a time before the computer was upGraded to macOS 26 Tahoe ?
Have a 3-2-1 Rescue Plan in place and always current
3 Backups using 2 methods and 1 off site incase of natural disaster or un-natural disaster.
Each of the above should be done to a Dedicated Single Purposed External Drive
Below link is intended to augment what TM Backup does
https://bombich.com
If the owner of this computer should answer NO to any of the above questions
Then downgrading the computer Is Not Recommended
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On an Apple Silicon Mac, downgrading to an older macOS version requires a full erase of your computer's internal drive.
You cannot simply install an older version over a newer one.