When it comes to beacons, I think there are two main issues:
The blocks used to create the beacon have no effect on the beacon itself. Making a maxed beacon with 4 levels out of netherite will only give you the same effect as you would with iron. Comparing the rarity of netherite to iron, I think there should be some additional reward for using netherite to construct your beacon.
The range of the beacon doesn't often cover the entirety of more developed bases.
To solve both of these problems, I think for every layer of beacon made with netherite blocks, there should be an additional range boost.
0 layers: 50 block radius
1 layer: 100 block radius
2 layers: 150 block radius
3 layers: 200 block radius
4 layers: 300 block radius
There may be an issue with the beacon being loaded in chunks with the further ranges so these values might not work, but I think it would be cool if netherite could provide some boost in beacon range in some capacity.