I just tried downlading the latest BUF5 firmware from samfrew.com. unless you want to pay them for fast speed DL, it will be very slow (my DL estimate was 10+ hours when I tried). They also have an option to save the file to your Google Drive, but i couldnt get it to work. The DL would never start, and the file didnt show up in my Drive.
I instead recommend using galaxyfirmware.com. Just search for the device/model, click the firmware you want. If you want a fast DL without paying, choose the option to share it to your GDrive. It will redirect you to Google where you'll log in. After it's shared to your Drive, just open the Drive app and DL it from there. Or go to drive.google.com in a Web browser.
SamMobile has long since been the most popular site for Samsung firmware downloads, it's where alot of the other firmware sites get their files from. But, unless you pay for a sub, your DL will be very slow. I also couldnt find the BUF5 firmware on SamMobile, but both samfrew.com and galaxyfirmware.com have it.
To my knowledge, the XAR firmware variant is the correct one for the Tab S7+ US region. If you're in another country, then choose a different region when searching for firmwares. So basically, choose SM-T970 for the wifi only Tab S7+. Then choose your region code (XAR, for me). Galaxyfirmware.com makes it easy to know which region a particular code is for. After that, just choose the firmware version you want (BUF5 for me, or something else if you prefer). They sort their firmwares by date released and Android version, so it's easy to see which is the latest.
@Markeee: You generally have to use a firmware that is for the exact model that you have. SM-T970 is the model # for the wifi only Tab S7+, the LTE/5G versions of this tab have a different model #. So, for example, you can't flash a Tab S7 firmware on a Tab S7+. And you also can't flash a LTE/5G firmware on the wifi only model. You can update/flash a "different" firmware, but it has to be for the *SAME* model that you have. As long as the model of the firmware matches what you have, you're golden.
I also forgot to say that (on our tab model) you cant downgrade to a firmware that uses version 1 bootloader, if you're already using a firmware that has a version 2 bootloader. Samsung released an update this year that prevents downgrading in this scenario. As an example, i'm currently running T970XXU2BUF5. The U2 in that denotes version 2 bootloader, U1 in a firmware name is for version 1 bootloader. You can upgrade from U1 to U2, but not backwards. So dont try this, it wont work. And be mindful of what you're flashing