Well that was really painful to find. After hours of bisecting and
building kernel manually I've found it: Kernel (and Ubuntu Devs) enabled
Intel IOMMU by default:

* https://github.com/torvalds/linux/commit/792fb43ce2c9
* https://bugs.launchpad.net/ubuntu/+source/linux/+bug/1951440

Ubuntu Devs were even aware that this might break older systems:

> A downside is that this change may introduce boot regressions on old
systems (especially those with buggy firmware).

However, you can workaround this issue by disabling Intel IOMMU manually
by setting `intel_iommu=off` in /etc/default/grub ->
GRUB_CMDLINE_LINUX_DEFAULT

This made my 24.04 system boot the first time with the shipped 6.8
kernel.

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https://bugs.launchpad.net/bugs/2060709

Title:
  Kernel 6.8 and Gigabyte F2A88XM-D3H mainboard do not collaborate

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