Scorching
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Why the finish is when it happens
A concentrated syrup moves heat poorly and sits against the pan rather than circulating the way thin sap does. So the risk rises exactly as the batch approaches its target, when there is the most invested in it and the least margin for a mistake.
The equipment answer
A finishing pan with even heat and a heat source you can actually turn down quickly. Both are worth more than extra capacity, because capacity does not help with a batch you cannot save.
The technique answer
Keep the depth up rather than finishing a thin layer over a hot surface, keep it moving, and do not step away. Most scorching happens during the two minutes somebody left the pan to fetch something that should have been on the bench already.
What it costs besides flavor
A scorched batch is often also darker than intended, which for a graded maple syrup moves it into a different color class. That is not a defect in itself and it is a batch that no longer matches the label you printed, which is a packaging problem arriving from a cooking mistake.
Catch it before it reaches a bottle
Taste at the finish, every batch, and taste it cool rather than straight off the heat where everything tastes the same. A scorched batch caught in the pan is a bad day; a scorched batch caught by a retailer is the same bad day plus a conversation about a product with your name on it.
If it is mild, the batch may still have a use in a product where the flavor is carried by something else. What it is not is the product you printed a label for.