The items wont ship until 2022 so they obviously wont be placed into service until 2022.
Does this change anything regarding which year I take a Section 179 Deduction? (Invoice date for purchased items was in 2021)
yes, that changes things at least in my opinion. the fact that you don't have the equipment and it has not been placed into service in 2021 is a material fact. you can't deduct until equipment is put into service.
