The details provided so far do not identify the cause of the problem with certainty.
The “Software Update Complete” screen is part of macOS Setup Assistant, but what stands out is that it appears again each time you log in, even after you have tried Disk Utility, Safe Mode, and reinstalling macOS. Apple — About Setup Assistant
The next thing I would check is what happens when you enter your Apple Account credentials on that screen.
If the sign-in is accepted and you reach the desktop, go to System Settings >> Apple Account and confirm that you are signed in and that there are no outstanding setup requests.
Then restart the Mac and see whether the screen comes back.
If it does, note whether the Apple Account sign-in actually completed, whether you saw any error message, and the exact wording of the screen. That information should help narrow down why Setup Assistant is being presented again.
If System Settings >> General >> Device Management is available, you can also check whether a configuration profile is installed, particularly if the Mac is owned or managed by an organization. Apple — Use configuration profiles on Mac
Since you have already reinstalled macOS 27.0.1 (26A434) without resolving the issue,
I would hold off on another reinstall for now.
If the Apple Account sign-in completes successfully but the same screen continues to appear after restarting, that would be useful information to give Apple Support along with the exact wording of the screen and the macOS build number.
Using the Product Feedback - and make it known to Apple regarding this ongoing issue