that's strange. i've been marked "solved" many times by the OPs, and also "recommended by apple" a few times as well with that response.. i have this as my setup on my iMac, and it always works.
have you tried this other solution?
1. System Preferences > Users & Groups.
2. Open lock to make changes.
3. Right click on user in left column > Advanced Options.
4. Copy UUID value.
5. Go to /Library/Caches/Desktop Pictures.
6. If it doesn't exist create Desktop Pictures folder.
7. Inside Desktop Pictures create folder with UUID value as name.
8. Right click on folder > Get Info.
9. Open lock to make changes.
10. Grant permission to Read & Write to user, admin, everyone.
11. Make sure FileVault and Guest user are deactivated.
12. Change desktop wallpaper.
13. Restart computer.
Big Sur will now always create a lockscreen.png file in the UUID folder matching the current wallpaper.
i forget who originally posted this. but it also requires a single user setup, and file vault off.