Starting with macOS 10.15 Catalina the system volume is read-only. See this Apple support page About the read-only system volume in macOS Catalina
To change files in /System/Library/ therefore, after disabling SIP from recovery, boot into your normal macOS environment and remount the system volume read-write with sudo mount -uw /
[admin@macOS] / $csrutil status
System Integrity Protection status: disabled.
[admin@macOS] / $sudo touch /System/Library/testfile
touch: /System/Library/testfile: Read-only file system
[admin@macOS] / $sudo mount -uw /
[admin@macOS] / $sudo touch /System/Library/testfile
[admin@macOS] / $sudo rm /System/Library/testfile
If you want to update the file using Finder rather than Terminal once you have re-mounted the system volume you must also enter killall Finder
(note case matters so capital F
for Finder
).
The read-write mount option only applies to the current session - when you reboot it will again mount as read-only.
Alternatively you can add/update/delete your file by mounting the system volume from recovery or another instance of macOS.
/System/Library/Desktop\ Pictures/Catalina.heic
with your own picture for example.