This issue was addressed with improved checks. This issue is fixed in macOS Big Sur 11.4. A non-privileged user may be able to modify restricted settings.
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APPLE-SA-2021-05-25-2 macOS Big Sur 114
macOS Big Sur 114 addresses the following issues
Information about the security content is also available at
supportapplecom/HT212529
AMD
Available for: macOS Big Sur
Impact: A remote attacker may be able to cause unexpected application
terminat ...