Not quite true. Builds of RoonOS 1.0 (including 259) support UEFI boot as well as legacy BIOS boot.
Support for UEFI boot was added in Roon OS 1.0 (build 254) in Nov 2022. See:
Support for legacy BIOS boot was dropped in RoonOS 1.0 (build 261) in Jul 2024. See:
Thus ROCK installs on modern NUCs done between November 2022 and July 2024 would originally have had one of the Roon OS 1.0 builds installed but may or may not have been upgraded to Roon OS 2.1 depending upon whether they were installed using legacy BIOS boot or UEFI boot. Those ROCK systems using BIOS boot, will only update Roon OS to build 259.
Correct on both points.
Essentially correct - but some people may consider the use of Tailscale to be more secure than using port forwarding and may thus wish to migrate to UEFI boot if their hardware supports it.