Hi,

I could solve this problems in two steps, first I installed Debian to
get more information about the error, so this appears at the end...

systemd-shutdown[1]: Could not detach DM /dev/dm-0: Device or resource busy'
systemd-shutdown[1]: Failed to finalize DM devices, ignoring.
reboot: Power down

With that information, I could find the solution here:
https://bugzilla.kernel.org/show_bug.cgi?id=206571

++++
Go into the BIOS of the laptop, under Virtualization, and DISABLE the option 
"VT for Direct I/O".
++++

Here are the specs of my Thinkpad X! Carbon 4th gen laptop...

$ cat /etc/debian_version 
11.3

$ uname -r
5.10.0-14-amd64

$ sudo dmesg | grep ' DMI:'
[    0.000000] DMI: LENOVO 20FBCTO1WW/20FBCTO1WW, BIOS N1FET78W (1.52 ) 
12/27/2021

$ lspci
00:00.0 Host bridge: Intel Corporation Xeon E3-1200 v5/E3-1500 v5/6th Gen Core 
Processor Host Bridge/DRAM Registers (rev 08)
00:02.0 VGA compatible controller: Intel Corporation Skylake GT2 [HD Graphics 
520] (rev 07)
00:08.0 System peripheral: Intel Corporation Xeon E3-1200 v5/v6 / E3-1500 v5 / 
6th/7th/8th Gen Core Processor Gaussian Mixture Model
00:13.0 Non-VGA unclassified device: Intel Corporation Sunrise Point-LP 
Integrated Sensor Hub (rev 21)
00:14.0 USB controller: Intel Corporation Sunrise Point-LP USB 3.0 xHCI 
Controller (rev 21)
00:14.2 Signal processing controller: Intel Corporation Sunrise Point-LP 
Thermal subsystem (rev 21)
00:16.0 Communication controller: Intel Corporation Sunrise Point-LP CSME HECI 
#1 (rev 21)
00:17.0 SATA controller: Intel Corporation Sunrise Point-LP SATA Controller 
[AHCI mode] (rev 21)
00:1c.0 PCI bridge: Intel Corporation Sunrise Point-LP PCI Express Root Port #1 
(rev f1)
00:1c.2 PCI bridge: Intel Corporation Sunrise Point-LP PCI Express Root Port #3 
(rev f1)
00:1f.0 ISA bridge: Intel Corporation Sunrise Point-LP LPC Controller (rev 21)
00:1f.2 Memory controller: Intel Corporation Sunrise Point-LP PMC (rev 21)
00:1f.3 Audio device: Intel Corporation Sunrise Point-LP HD Audio (rev 21)
00:1f.4 SMBus: Intel Corporation Sunrise Point-LP SMBus (rev 21)
00:1f.6 Ethernet controller: Intel Corporation Ethernet Connection I219-V (rev 
21)
02:00.0 Unassigned class [ff00]: Realtek Semiconductor Co., Ltd. RTS525A PCI 
Express Card Reader (rev 01)
04:00.0 Network controller: Intel Corporation Wireless 8260 (rev 3a)

I'm going to keep Debian as my primary OS, but I hope this solution
would be also valid for Ubuntu.

P.S. Remember to update your BIOS version to the latest version (1.52 at
the moment).

Have a nice day ;-)

** Bug watch added: Linux Kernel Bug Tracker #206571
   https://bugzilla.kernel.org/show_bug.cgi?id=206571

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https://bugs.launchpad.net/bugs/1972086

Title:
  Ubuntu LVM + LUKS does not shut down properly

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