Netbiosd firewall request

Apple retains this process in macOS for compatibility with third-party products.

If you really want to disable NetBIOS, you will need to use the Terminal app.

The command is: port445=no_netbios. It would need to be entered into the nsmb.conf file. This file does not exist by default and will need to be created.

To do so, enter the following command in the Terminal app:

echo "[default]" | sudo tee -a /etc/nsmb.conf
echo "protocol_vers_map=6" | sudo tee -a /etc/nsmb.conf
echo "port445=no_netbios" | sudo tee -a /etc/nsmb.conf

If you later decide to undo this, then just delete the /etc/nsmb.conf file.

Ref: How to disable SMB 1 or NetBIOS in macOS - Apple Support

It is part of the OS and will remain part of the OS as long as Apple decides it will be.

No matter if one agrees or disagrees it will remain and nothing will change.

No argument there. I suggest that you submit your suggestion directly to Apple here: Product Feedback - Apple