Is there any plans for XBOX All Access to offer upgrades for XBOX Series X/S to advanced...

That makes sound, but I just wanted to know official position of Microsoft and XBOX team. Thanks anyway

Something like that won't be announced until it's closer to a new console release. So there's no way to know if that would be offered again at this point.

To clarify the issue of mailing back hardware, the point of All Access was originally to allow people tp buy an Xbox One on credit and then return the One to upgrade to a Series S/X without further charges. You can also just buy a Series S/X through All Access and wouldn't need to send in any hardware. The 34.99 charge includes both Ultimate and the monthly payment for the console.

So this is alot going on here and I'm a little confused. Is merchant telling you to rebuy plan or is it XBox/Microsoft telling you to do so?

This is the info I've found:

How much is Xbox All Access?

• Xbox Series X bundle: $34.99 per month for 24 months
• Xbox Series S bundle: $24.99 per month for 24 months
• Xbox One S bundle: $22.99 per month for 24 months

There are currently three Xbox All Access bundles available: Series X, Series S, and One S. The One S bundle is $22.99 per month and comes with the console and 24 months of Game Pass Ultimate. You can buy this
bundle right now at participating retailers, and after 18 months, you can upgrade to a Series S or Series X (jump down below to learn more about that).

The Series X All Access bundle is $34.99 per monthly, while the Series S bundle is $24.99 per month, and both come with 24 months of Game Pass Ultimate. The lineup is straightforward, and thankfully,
that’s a good thing. There isn’t anything hidden when it comes to cost. You pay the subscription price for 24 months with 0% APR, so long as you make all of your payments on time. Furthermore, there’s no upfront cost, so you can pre-order
the Xbox Series X and Series S now and not worry about paying until the console launches.Before getting too deep, it’s important to reiterate that All Access is a financing option, not a subscription. In the U.S., Citizens
One provides the financing on behalf of Microsoft. That means a few things. First, you’ll need to be legally able to apply for a line of credit in a participating country and pass a credit check. As is the case with all lending services, Citizens One doesn’t
make it clear what determines eligibility, so the higher your credit score, the better. Additionally, if you’re approved, Citizens One will send you a bill each month asking for payment. If you’re late or miss payments, you’re subject to interest (more on
that below).

Upgrading a previous All Access subscription
If you’ve previously used All Access to buy an Xbox One X or Xbox One S, you can upgrade to one of the new consoles. There are some stipulations, however. Of course, you’ll need a current All Access subscription,
and all of your payments must be current at the time of upgrade. You’ll also need to have paid the equivalent of 18 months on your current console ($413.82 for the current Xbox One S bundle). If you purchased an Xbox One X with All Access before December 31,
2019, you’ll only need the equivalent of 12 months of payment.

The unfortunate news is that you’ll need to send back your current console to upgrade to a Series S or Series X. At nearly the full purchase price, it’s a better idea to pay off your current All Access subscription
rather than upgrading (you’ll recoup a decent amount of money by selling the console rather than sending it back, anyway). If an upgrade is what you’re after, though, you can check
your eligibility.

So Im still not sure on your side

https://www.digitaltrends.com/gaming/xbox-all-access-price-pre-orders-retailers/

Is there any way to access or I should drop the plan? I'm referring to the stores selling the Xbox Series S, which seem to be offering only the box without the actual product due to Xbox not supporting Latvia.