If you have some special reason not to upgrade, for example you rely on some flying mode that you need advanced parameters to edit that you can only pop in on relatively old firmware that has far fewer features, like hyperlapse cruise, or you have read the changelogs and relevant threads of newer firmware and nothing interests you, then it sounds like you have your mind made up. However, for most others, when it comes to something like device and transmitter and battery firmware and software too, for a company that has proven itself pretty trustworthy including on the reliability front (to me at least), it would seem to me that the default advice should be to update everything when prompted. Can't roll back, yes that is irksome, but so does not rolling forward.
That said, first thing I do when i buy a phone is root it. That said, the phone doesn't fly.
Why might DJI implement anti-rollback? I would wager because they are attempting to reduce the number of crashes, radio interference, fly-aways and other noteworthy incidents no one wants. Cheers everybody!
For reference, you can grab the latest firmware release notes (and other stuff) here:
Mavic Air 2 - Downloads - DJI, the most recent at the time of my posting being
this. Probably just bullet points, I imagine there's more to these updates than what is listed.