Same here, was working until I upgraded to Big Sur.
Doesn't work on physical device or simulator in Safari or Safari Technology Preview.
macOS 11.4
iPhone 12 Pro 14.5.1
Simulator: 12.5 (961.1)
Safari 14.1.1 (16611.2.7.1.4)
Safari Technology Preview Release 124 (Safari 14.2, WebKit 16612.1.11.10)
Also worth noting is that even though Console, Sources and Audit appear, there's no data in Console ever. Which makes debugging impossible.
And it's not just an Ionic / Cordova app, it's using Web Inspector to inspect any website. So it's remote web debugging that is broken completely.