There was a presentation of the SCSI support in DriverKit on 2020 WWDC: https://developer.apple.com/videos/play/wwdc2020/10210/
Currently, the Xcode 12.4 (latest) has nothing regarding SCSI in DriverKit folders.
Documentation says it is still in beta: https://developer.apple.com/documentation/scsicontrollerdriverkit
So I've downloaded xcode 12.5 beta, where the driverkit 20.4 beta resides (according to https://developer.apple.com/support/xcode/)
And what we have there? Just
Kernel.framework/Versions/A/Headers/DriverKit/IOReturn.h
65:#define sub_iokit_scsi err_sub(16)
And nothing more!
So, the question is: do we have any way to use SCSI devices now on BigSur? Could I develop something for it with DriverKit, or should I use kext-approach for now, and wait for SCSI DriverKit support to be released indeed?