Luckily, since ITER and SPARC are being built with the same aspect ratio, all the learning about plasma control, materials, cooling, tritium, remote handling, etc. is fully transferable.
The tritium extraction and processing is a whole separate multi-story building full of first-of-a-kind equipment which will be 1:1 transferable to any breeding fusion reactor.
The work that ITER and IFMIF will be doing on material lifetime and handling under heavy neutron bombardment - a really substantial engineering problem - will be fully transferable.
The work on first-wall material which has to handle the neutron flux, very high thermal loads, and not poison the plasma when traces of it come off is also fully transferable.
Basically everything that's really new about ITER except for the size will work the same way on an HTS based machine.
I'd say about 2/3 for the science done at ITER would need to be done for any D-T fusion device, another 1/6 applies to all similarly configured tokamaks (i.e. it's less less relevant for stellarators or spherical tokamaks), and 1/6 is ITER specific (high estimate TBH).
If things run according to schedule (obviously questionable) then in 2025/2026 ITER will have first plasma and CFS will be on schedule to start building SPARC. CFS is being very clever in doing all their magnet design work first - investors are funding it because even if they don't get either SPARC or ARC funded and built, they will at least have some very useful IP on large HTS magnets which is bound to be worth something.