When should I upgrade 2020.2 to 2021.0?

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So one of my users reported to me that she's getting the "new updates available" message - and I checked and apparently it is the 2021.0 new version.

First - anyone have a working link that shows what is in the update?  Every time I try to follow a link (tried from several support replies in other posts) I get a broken page.

Second - anyone has done the update yet?  I don't like doing updates until I've heard that other users have done so successfully - it's saved me pain a few times when other customers ended up tripping the booby traps and I benefited from waiting for the "real" fixed update.

Third - in general, is there any reason I should do the update immediately, or conversely any reason I should delay?  Especially in terms of doing payroll?  E.g. do I definitely have to have it installed by the first payroll of January (I'm not the bookkeeper, I'm the "systems" guy).

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