I don't know the direct answer, but isn't the only change with depreciation about Bonus going back to 100% (and that building factories can qualify for it)?  Offhand, I can't think of any changes to depreciation.

If that is the only change to depreciation, it would be easy to test it out; just enter an asset (placed in service after January 19th, 2025) and see if allows 100% Bonus,

FAM 2025 won't be released until around December 9th+-.  My guess is yes, as over the years P.S. has done a good job of updating the laws in the software.

I have complained that they cannot issue a version earlier than December.  It would be nice to add assets purchased and remove assets sold or disposed of during the year.