Some advanced users may wish to create an ISO file of the macOS Big Sur installer file (or MacOS Catalina installer, or MacOS Mojave installers for that matter). These can be useful for installing MacOS into virtual machines like VirtualBox and VMWare, and because the resulting installer is an ISO file it can be helpful for creating an alternative installer media whether on an SD Card, external hard drive, USB flash key, or similar, especially when the typical approach to creating a bootable USB installer drive for MacOS Big Sur is not viable or possible.