Apple about enforcedSoftwareUpdateMajorOSDeferredInstallDelay:
"This restriction allows the administrator to set the number of days to delay a major software upgrade on the device. When this restriction is in place, the user sees a software upgrade only after the specified delay after the release of the software upgrade. This value controls the delay for forceDelayedMajorSoftwareUpdates.
Available in macOS 11.3 and later.
Deprecated in macOS 26 and later.
Default: 30
Minimum: 1
Maximum: 90"
As macOS is full of bugs these days, an unsupported value might confuse it to not show Tahoe.
But it’s a slim chance and it would be a bug, not a feature.
Last year:
As
@katbel said above, we’ll know in 48 hours.