Das kommt darauf an …

https://eclecticlight.co/2020/07/21/big-sur-is-both-10-16-and-11-0-its-official/
Shell and other scripts don’t have the benefit of an SDK to take care of such matters for them. If the calling environment sets the variable SYSTEM_VERSION_COMPAT=1 then Big Sur will return 10.16 as its version number; with that absent or set to 0, the version returned will be 11.0. This should ensure that those who need compatibility with the previous version numbering can obtain it.