Yes, once you choose to upgrade (Apple calls it an upgrade. Maybe it is.) to 2FA, you can't return or turn it off. Anything that triggers AppleID authentication (reboot to a different system, using same or different AppleID) will need that authentication.
I think at some point in the near future, Apple will require that all AppleID accounts use 2FA. Hope not. I do software work for customers and friends, in my shop in my home. Sometimes I am doing installs late at night, and I dread discovering a 2FA AppleID that I did not expect at 11PM!
I have, so far, avoided turning on 2FA on my own systems, and I ALWAYS try to remember to think when I get to the screen that asks me to "upgrade" to 2FA. I have dozens of bootable system drives, and each one might ask for an upgrade. I don't want to accidentally turn that on, with the prospect of that additional layer of "protection" staring me in the face each time.
Again, I think that Apple will make 2FA mandatory at some point. So, I will just deal with it. Just adds a couple of steps (that I have to think about--when I prefer to not be thinking
) And just another part of life in tech service, eh?