Same Mac, same for me, it appeared after the upgrade to Big Sur.
Looks like it's related to USB / Thunderbolt 2 devices. The less they are, the less it reboots. With just an USB Apple keyboard and 2 USB SSD hard drives (all of them directly connected to the USB ports of the Mac - no hub), mine almost doesn't reboot. Still some MCA errors here and there, especially during the night.
If I need to connect another USB or Thunderbolt device, I make sure to disconnect it before putting the Mac to sleep.
Still some MCA errors here and there, especially during the night.
Anyway, this is clearly an Apple problem. If not, why since the upgrade ? And they certainly won't do anything for it since these Macs are at the end of their life :(