I face exactly the same issue.
The same laptop model - acer swift 3 314-59 (intel i5 11-th gen.)
From dmidecode:
BIOS Information
Vendor: Insyde Corp.
Version: V1.07
Release Date: 01/18/2021
System Information
Manufacturer: Acer
Product Name: Swift SF314-59
Version: V1.07
Family: Swift 3
Ubuntu version:
NAME="Ubuntu"
VERSION="20.04.3 LTS (Focal Fossa)"
uname -a:
Linux ubuntu 5.11.0-27-generic #29~20.04.1-Ubuntu SMP Wed Aug 11 15:58:17 UTC
2021 x86_64 x86_64 x86_64 GNU/Linux
top:
%Cpu(s): 1.5 us, 9.0 sy, 0.0 ni, 89.5 id, 0.0 wa, 0.0 hi, 0.0 si, 0.0 st
MiB Mem : 15805.1 total, 8628.6 free, 2797.5 used, 4379.0 buff/cache
MiB Swap: 0.0 total, 0.0 free, 0.0 used. 10685.2 avail Mem
PID USER PR NI VIRT RES SHR S %CPU %MEM TIME+ COMMAND
1295 root -51 0 0 0 0 R 68.8 0.0 166:35.30 irq/175-AudioDS
27953 ubuntu 20 0 910360 89396 49544 S 6.2 0.6 5:46.58 Xorg
One cpu thread is always busy as pictured.
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https://bugs.launchpad.net/bugs/1943392
Title:
irq/174-AudioDS causing high cpu load since 20.04.02
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