I stopped screwing with ncp-dist-upgrade. I had a clean VirtualBox VM with fresh Debian 10 and NCP 2.2. Nothing but failure after failure to upgrade after restoring a VM backup. I finally gave up.
I built a new Debian 11 (bullseye) system. I installed NCP from install.sh. Then, I manually used the steps in the upgrade script to upgrade PHP to 7.4. Finally, I restored the NCP export and Nextcloud back.
The ncp-dist-upgrade script’s only value to me was as a template to upgrade PHP. Even in that uncovered countless incorrectly listed php repository packages. Those are probably the source of your dependency error using the script.
No it manually with a new build. I’ve had no problems since.