Yes, companies sometimes have to redesign their product (costing a bunch of time and money and potentially making it worse) because they can't supply some ingredient or technical part anymore and have to use something else... which is pretty much the same thing as having to rework your system because a software dependency you're using isn't supported anymore.
Furthermore, you may simply be working with a supplier where you know that they're stopping production or going out of business soon, and you know that you'll need to rework your physical product soon but haven't started doing that yet, such cases happen, they'd show up on internal risk assessments and shareholder reports - and I'm not certain how this class of challenges as a whole would be called in the (non-software) business world, but it's definitely not "debt".
Furthermore, you may simply be working with a supplier where you know that they're stopping production or going out of business soon, and you know that you'll need to rework your physical product soon but haven't started doing that yet, such cases happen, they'd show up on internal risk assessments and shareholder reports - and I'm not certain how this class of challenges as a whole would be called in the (non-software) business world, but it's definitely not "debt".