This issue was addressed by adding a new Remote Login option for opting into Full Disk Access for Secure Shell sessions. This issue is fixed in macOS Big Sur 11.3. A malicious unsandboxed app on a system with Remote Login enabled may bypass Privacy preferences.
[
{
"product": "macOS",
"vendor": "Apple",
"versions": [
{
"lessThan": "11.3",
"status": "affected",
"version": "unspecified",
"versionType": "custom"
}
]
}
]