Big Sur brought significant changes to the way kexts operate with the kernel and further tightened filesystem protection. It's now most difficult for anyone to make any changes to /S/L/E folder. As such, kexts should be considered cacheable only from /L/E.
To repair permissions after any any kext addition, removal or modification in /L/E, type the following Terminal commands:
sudo chmod -Rf 755 /L*/E*
sudo chown -Rf 0:0 /L*/E*
sudo touch -f /L*/E*
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To rebuild the cache, type the following Terminal commands
sudo kextcache -i / -> will invoke the required kmutil command
sudo kcditto
For additional information on the commands:
man kmutil
man kcditto