I have the same issue. Downgrading from 7.0.0-28-generic to 7.0.0-27-generic 
fixed it. 
I also observed that removing `quiet splash` and adding `debug ignore_loglevel` 
to the kernel command line (edit /etc/default/grub and than sudo update-grub) 
fixed the issue for me on 7.0.0-28-generic too. Only removing `quiet splash` 
was not enough.

My System:
Operating System: Kubuntu 26.04 LTS
KDE Plasma Version: 6.6.5
KDE Frameworks Version: 6.24.0
Qt Version: 6.10.2
Kernel Version: 7.0.0-28-generic (64-bit)
Graphics Platform: Wayland
Processors: 12 × AMD Ryzen 5 5600X 6-Core Processor
Memory: 32 GiB of RAM (31,2 GiB usable)
Graphics Processor: AMD Radeon RX 6800
Manufacturer: Gigabyte Technology Co., Ltd.
Product Name: B550 VISION D
BIOS Version: F19b
System Version: -CF

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https://bugs.launchpad.net/bugs/2161289

Title:
  Kernel 7.0.0-28-generic: system hangs on shutdown/reboot on ThinkPad
  T14 Gen 2 AMD

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