One point: Transforming an already incorrect file into a correct one is the hardest job of all.
Plus some further information:
ABBY has had months to support Big Sur but still haven’t.
That makes it seem like they either don’t care about supporting MacOS users, or they have a very low engineering budget.
Either way, that makes it seem more likely to me that they have a bug, than Apple.
But, regardless of the balance of probabilities, the point is that the original piece blames Apple entirely.
And yet nobody here really seems to dispute the idea that ABBY, a professional PDF generator could be producing a buggy file.