On Windows machine go to Turn Windows features on or off.
check-->SMB1.0/CIFS File Sharing Support. check-->SMB1.0/CIFS Client
Works on all our Bigsure machines so far.
This has been happening to a lot of our clients who foolishly upgraded to Bigsur toooooooooooo early.
I don't recommend this.
SMB 1.0 cannot be encrypted and is a known vector for ransomware attacks.
I'd recommend telling people to hold off until 11.3 or rolling people back to a version that supports SMB3 and Encryption.
Never trade your safety for convenience, then when your safety is threatened it all becomes terribly inconvenient.
I'm more hopeful that Apple realizes what a BIG FRIGGIN' DEAL this is for people in hybrid environments and releases a patch that takes care of this, versus waiting ANOTHER 2 months for a dot revision. Why this wasn't corrected in 11.2 is beyond me, but I guess quality control is too much to ask sometimes.
But don't revert to using unsafe methods of transfer "just because it seems to work". That's unsafe at best and terrible IT at worst.