This is by design, see /usr/share/doc/iptables/NEWS.Debian.gz :
iptables (1.8.4-1) unstable; urgency=medium
All the iptables binaries have been moved away from /sbin to /usr/sbin.
Compatibility symlinks were provided during the Buster release, but they
have been dropped now.
Please make sure your scripts aren't using hardcoded binary paths.
.
Also, please note that iptables is no longer Priority: important. This
means it is not installed by default in every system. It has been replaced
by nftables.
-- Arturo Borrero Gonzalez <art...@debian.org> Wed, 04 Dec 2019
11:49:00 +0200
** Changed in: iptables (Ubuntu)
Status: New => Incomplete
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https://bugs.launchpad.net/bugs/1966133
Title:
/sbin/ip*tables* symbolic links removed when upgrading from 18.04 to
20.04
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