Restoring from a Time Machine Backup from a network (SMB) fails after disk replacement
Solution 1:
For restore your Save Big Sur, you need a disk or Fusion Dive with APFS format.
In Internet Recovery Mode with no system installed on the internal disk, the system offert is the initial system of your Mac. So you can't create a container with APFS format with a system older than High Sierra.
The solution is :
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create an Big Sur installation usb key from an another Mac : https://support.apple.com/en-us/HT201372
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boot the Mac with this key and create a fusion drive from the terminal :
diskutil resetfusion
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verify the new organisation on your disk :
diskutil list internal
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If you have a new Fusion Drive with an APFS framework, you can either install Big Sur and use the TM Backup Migration utility to retrieve your information, or use the TM restore directly.