In my case, I didn't see any reset in *Firewall* settings or *Limit Ad Tracking*...

aftabh on March 11, 2021 | parent | context | favorite | on: PSA: macOS updates often modify your System Prefer...

In my case, I didn't see any reset in Firewall settings or Limit Ad Tracking as I just updated one of my macOS Big Sur from v11.2.2 to v11.2.3 (on a MacBook Pro 2015).

P.S.: I checked these settings after reading your post and before updating my laptop.