APPLE INSIDER
The first developer betas of iOS 14.5, iPadOS 14.5, tvOS 14.5, and watchOS 7.4 are here and available for testing by developers.

The latest builds of each operating system can be acquired from the
Apple Developer Center for devices enrolled within the testing program, as well as via an over-the-air update on hardware already using beta software. A public beta build usually arrives some time after the developer counterparts, as part of the
Apple Beta Software Program.Apple
announced that the App Tracking Transparency (ATT) feature would launch in the spring and show up in the next developer beta, but the release notes suggest the betas are only bug fixes so far, with no mention of ATT. The
controversial feature will surface any tracking being performed by apps and give users the ability to opt out of cross-app tracking.
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Source: APPLE INSIDER