IPSW files are essentially firmware files used by Apple to update or restore iOS devices. They can be used to update an iPhone, iPad, or iPod touch to a newer version of iOS, downgrade to a previous version (if possible), or to restore an iOS device.
In 2021, Apple continued signing specific IPSW versions for a limited window after each iOS release. If you tried to install an unsigned IPSW, iTunes or Finder would reject the restore.
None of these official uses involve “unlocking” a carrier or iCloud lock.
The general procedure described in these "unlock" guides typically follows these steps:
Security Threats: These files are unofficial and can contain malware, spyware, or viruses designed to steal your personal data once installed on a computer or device.
that targets users with locked devices by selling non-functional or fake firmware packages. Critical Risk Assessment Scam Reports