Step 1.) Upgrade to Debian 11 first
The process to go to Debian 12 is not as smooth as 11, when trying to upgrade from Debian 10. In fact, it doesn't work directly, so you'll first need to follow this guide to update to Debian 11, reboot and come back here if successful.
Step 2.) Update sources.list
Update your /etc/apt/sources.list like this:
deb http://........
I've got one of these for testing projects from work at home and got more than I bargained for with the time I've spent on it due to the storage handing/Perc 6/i cards.
My particular model came with the following:
2U Rack Mount Server with Rails
2xOpteron 2373 EE (Quad Core, there is a 6-core version that can be found at times)
16GB RAM
2 x 250GB Seagate SATA
2 x Dell Perc 6/i (horrible and a nightmare to work........