Same issue. Upgraded to Big Sur and my iPad Pro (11-inch) (2nd generation) running iOS 14.1 is no longer visible to my MacBook Pro (15-inch, 2019). My iPad Pro (10.5-inch)running iOS 14.1 is still able to connect. Yes, bluetooth is on. Both are connected to same wifi network. AirPlay is on. Same Apple ID is logged in to both. Yesterday on Catalina, worked just fine. Now on Big Sur, the 2nd gen pro is not recognized.