One issue with upgrading: macOS 27 doesn't run Xcode 26 which most developers probably want to continue using until they finish polishing the apps for Duo.
You're right, it is. But there's some annoying caveats. Parental Controls - every device has to be on 27 or nobody gets the updates. Have an iPad mini 5 that we let the youngest use, so that messes with everything.
Disclosure: I work at Apple. But that’s also my honest opinion.