A Big Sur install puts the Boot folder in place on the - Data volume.
It's a folder with a variety of files that are related to booting, but is just part of the system. The files appear to be the full set for all Mac-supported hardware and does not imply that the volume is, in fact, boot-able.
I think that for this discussion, you can assume that the "Boot" folder is just another collection of files that is part of a normal Big Sur install.
If you back up files on your -Data volume, the "Boot" folder would be part of that backup, particularly if you are doing some kind of manual backup.
Maybe someone else will chime in with a better perspective on that Boot folder.