with the "latest" versions of pulseaudio 12.2 and bluez/bluetoothd 5.50 in Nov 2020 in Raspbian repos
guide updated on Nov 23, 2020
There are tons of guides online that show you how to use your Raspberry Pi as a Bluetooth audio receiver. Unfortunately, at time of writing, none of them seem to work, and contain unnecessary (unexplained) steps or settings that don't really add anything useful.
If you haven't followed any guides yet, skip to the TRUTHS part. If you have, the LIES part may clarify some things for you.