What are the Audacity Preferences settings for Mac Big Sur please?
I’m recording with a USB cable, from a USB Cassette Capture player.
There are no Audacity settings specific to Big Sur.
Are you having trouble recording from that device? If so, that is not surprising. No-one here has found a way to make those devices work reliably on Macs.
– Bill
Like this? cassette to mp3 not recognised