This is similar to this question about declining superseded updates but that question is very general, and I suspect that the answer there might not hold for these very specific packages.
I manage a WSUS server for my organization. We do not plan to push Windows 11 out company-wide any time soon. However, back when we did this for Windows 10, I found using WSUS to do the upgrade from Windows 7 worked well. Also, the semi-annual Windows version upgrades via enablement package worked well.
So, I'm allowing the WSUS server to synchronize Windows 11 upgrades. But there's a new one every month, and so the number of "needed" updates that I have to ignore is building up:
All of the Windows 10 machines "Need" the latest upgrade, and I can't imagine that brand new equipment would prefer an old one.
Is it safe to decline all but the last one?
(PLEASE let ME worry about whether any upgrade to Windows 11 at all is appropriate, or whether systems meet hardware requirements, or any other Windows 11 deployment consideration. This question is just about deploying via WSUS.)