Sorry to hear you are having this strange problem. Have you tried resetting the printing system? From the Printers & Scanners section of System Preferences, right-click (or control-click) over the printer list in the left-hand column and select Reset printing system…. Be aware that this will wipe out everything in that list and along with them any custom paper sizes, presets, &c. that you may have created.
I was having the dreaded Filter Failed problem with one of my several printer drivers (the Piezography Beta Driver that has sadly been moth-balled for the last couple years) after first installing Big Sur a few months ago. I tried many variations and combinations of deleting and reinstalling everything about that driver and the printer I was using with, but nothing worked. What did finally work, in my case, was when I updated Big Sur from 11.2.1 to 11.2.2, however it was an unexpected benefit of the update wiping out my entire printing system and having to reinstall three printers and their associated drivers – Epson, QTR/Piezography/PiezoDN, and the Piezography Beta driver – from scratch for each of my three 3880s with different inksets.
Unfortunately, when I updated Big Sur from 11.2.2 to 11.2.3 in March the same thing happened again – my whole printing system was erased and I had had to reinstall everything once again. I spent some time on the phone with AppleCare, and was quickly bumped up to 2nd-level support, but the upshot of that conversation was that there was no way to know if it would happen again until the next update comes along. They claimed to be unaware of the issue, but I had also commented in a related thread on the QTR forum that very day, and while I was on the phone and screensharing with the level-2 guy someone else popped in on the QTR thread with the exact same issue I was having, so I guess it’s happened to at least two people.
From my own searching for answers about this I can say with some confidence that it’s not limited to any particular printer brand or operating system. Filter failed seems to be a very generalized, undefined, non-specific kind of problem that can happen to any printer on Mac or Windows. It’s not specific to Epson or Big Sur, but that doesn’t mean it wont happen again. I hope resetting the print system does the trick for you.