A diff between the .iig.cpp files generated by Xcode 11 and Xcode 12 show that there is a substantial change at the lines where the error is indicated from the build log:
				case Comm_TxAvailable_ID:
				 {						union {
								void (Comm::*fIn)(IODataQueueDispatchSource_DataAvailable_Args);
								IODataQueueDispatchSource::DataAvailable_Handler handler;
						} map;
						map.fIn = &Comm::TxAvailable_Impl;
						ret = IODataQueueDispatchSource::DataAvailable_Invoke(rpc, self, map.handler);
						ret = IODataQueueDispatchSource::DataAvailable_Invoke(rpc, self, SimpleMemberFunctionCast(IODataQueueDispatchSource::DataAvailable_Handler, *self, &Comm::TxAvailable_Impl), OSTypeID(OSAction_Comm_TxAvailable));
						 break;
				 }
The creation of the iig.cpp files is automatic. The base class iig file is unchanged. From my perspective the only change is Xcode 11 was automatically updated to Xcode 12 and I can no longer build or test.
I have verified the same behaviour on both my Catalina based development system and my Big Sur (on Intel) development system.