Agree or disagree: Business unit leaders typically oppose the SOC’s recommendations.

It happens a lot, and frankly, it should. The SOC is an operational unit focused on tactical solutions to problems seen in aggregate. Most business unit leaders (running units other than security) will make decisions based on the impact to their unit, or their unit's production (as they should). Security leadership is responsible for understanding the SOC's findings and how they fit into the overall risk picture of supporting business goals, then translating that meaningfully to a business context and generating support for the changes that align. 

When tactical recommendations are made to strategic leaders (especially those that don't understand the jargon) they're often dismissed as irrelevant, right or wrong. 

In the past (5 to 10 years) I get a lot of pushback from the business when it comes to implement recommended security controls. However, when business leaders understand the risks and consequences of a security breach they tend to work with IT/security folks to implement recommendations and adjust business practices/processes.