What are you running into? Not saying this isn't true, but it is just not squaring with what I am experiencing, so I am curious to see if I can reproduce it. I have a M2 Max system which can run Tahoe but I have not upgraded it yet. Everything that I have tried to do between my Mac and my phone (as noted above), which has been upgraded, has worked fine.
This might be true and I have less of a problem if it is the case, though I do still wish it wasn't the case. I have not tested because I don't have a situation where the OS on my phone is "older" than the OS on my Mac; for me, it is the opposite. I think it's more likely for an iPhone to be upgraded before a Mac. It's easier to hold a Mac back, anyway, and (I think) there are more reasons to do so as well.