You should check out this about troubleshooting: github libimobiledevice libimobiledevice issues 1038
Packet analysis shows how Win10 systems are sending packet types that were not necessary for IOS 13 USB tethering, and the services that support those are at least in part now obfuscated. The appearance is that the new IOS 14 tethering is engineered to behave in the way we see and to be difficult to establish without a full tethering specification at the packet level from Apple.
Was that information readily available to the devs for various Linux distros and firmware? I don't know the answer, other than that it appears at the moment that just one Linux-based networking device has a patch to allow tethering with an iOS 14 device.
Finding the issue is not difficult. Fixing the issue appears to have a higher degree of difficulty. I've done a small amount of packet inspection myself, and while I got results, I found it neither easy nor fun. If you have skills to lend to the effort in the page the search terms I gave leads to, I am sure they would appreciate the assist. I'd appreciate having a wider range of Linux devices able to use iOS 14 tethering.