Symptoms:
IOMMU UNIT 15 did not complete processing of a queued invalidation wait descriptor after 4 secs. This is likely by a known VT -d hardware erratum with a BIOS work-around
vSphere ESXi 7.x
Issue is caused due to hardware being not compatible with ESXi version to allow for VT -D to be enabled
Update ESXi to version compatible to hardware version
Checking VMware ESXi Host Compatibility Before Upgrade Using the Broadcom Compatibility Guide - https://knowledge.broadcom.com/external/article/381824/checking-vmware-esxi-host-compatibility.html