If you use a Mac and back up your data with Time Machine, and you decide to upgrade to Tahoe for some reason, your backups could stop working for various reasons. My advice is to format the drive properly, not just the volumes contained within GPT, because Microsoft could potentially break your workflow.
Tahoe Time Machine Failure on Samsung T7
ISSUE Every good storage failure starts innocently. Plug in a brand-new Samsung T7. Select it in Time Machine. Click “Use Disk.” Allow macOS to format the drive automatically. Let the backup run. It may even complete once — maybe even a few more times. Then it fails with a generic error: “An error occurred while preparing the backup.” Time Machine consistently failed during the “Preparing backup” phase on macOS 26.3 (Tahoe).
> Cabronerias de Matu (blog.cabroneria.com)