Since plink1 .bed files can only represent hardcalls, --make-bed on a dataset with non-integer dosages must be rounding and/or thresholding the dosages. How it does so is not currently documented under
https://www.cog-genomics.org/plink/2.0/data#make_bed , so I'm not sure whether all dosages will be rounded to the nearest integer; or whether some low-confidence calls will be set to NA (as plink1 did when reading in e.g. bgen files).
Relatedly, it seems like fill-missing-from-dosage is not an option to --make-bed -- is there any way to guarantee that *all* dosages will be rounded to hardcalls (and not NA'd) when converting a fileset to .bed?