I’m seeing the same error on an Orin Nano with its OS running from SD Card. When I try to create a partition on the SSD from the Disks utility I see the same issue.
[ 820.217954] pcieport 0004:00:00.0: PCIe Bus Error: severity=Corrected, type=Physical Layer, (Receiver ID)
[ 820.227831] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000001/0000e000
[ 820.236482] pcieport 0004:00:00.0: [ 0] RxErr
[ 820.242813] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 820.253865] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 820.262465] pcieport 0004:00:00.0: [ 5] SDES (First)
[ 820.269464] nvme nvme0: frozen state error detected, reset controller
[ 821.337968] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 821.349008] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 821.357623] pcieport 0004:00:00.0: [ 5] SDES (First)
[ 821.364648] nvme nvme0: frozen state error detected, reset controller
[ 822.425915] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 822.436962] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 822.445568] pcieport 0004:00:00.0: [ 5] SDES (First)
[ 822.452558] nvme nvme0: frozen state error detected, reset controller
[ 823.545921] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 823.556995] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 823.565600] pcieport 0004:00:00.0: [ 5] SDES (First)
[ 823.572594] nvme nvme0: frozen state error detected, reset controller
Then on reboot.
[ 14.288878] pcieport 0001:00:00.0: AER: Root Port link has been reset
[ 14.297299] pcieport 0001:00:00.0: AER: device recovery successful
[ 14.315132] systemd[1]: Started Journal Service.
[ 14.531956] nvgpu: 17000000.ga10b nvgpu_nvhost_syncpt_init:135 [INFO] syncpt_unit_base 60000000 syncpt_unit_size 4000000 size 10000
[ 14.531956]
[ 14.541683] pcieport 0001:00:00.0: AER: Multiple Corrected error received: 0001:00:00.0
[ 14.554912] pcieport 0001:00:00.0: PCIe Bus Error: severity=Corrected, type=Physical Layer, (Receiver ID)
[ 14.564758] pcieport 0001:00:00.0: device [10de:229e] error status/mask=00000001/0000e000
[ 14.576097] pcieport 0001:00:00.0: [ 0] RxErr
[ 14.585154] pcieport 0001:00:00.0: AER: Uncorrected (Fatal) error received: 0001:00:00.0
[ 14.594943] pcieport 0001:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 14.605953] pcieport 0001:00:00.0: device [10de:229e] error status/mask=00000020/00400000
[ 14.614550] pcieport 0001:00:00.0: [ 5] SDES (First)
[ 14.621531] pci 0001:01:00.0: AER: can't recover (no error_detected callback)
[ 14.628895] usb 1-2: new high-speed USB device number 9 using tegra-xusb
[ 14.796877] pcieport 0004:00:00.0: AER: Root Port link has been reset
[ 14.806406] pcieport 0004:00:00.0: AER: device recovery successful
[ 14.813188] pcieport 0004:00:00.0: AER: Corrected error received: 0004:00:00.0
[ 14.820649] pcieport 0004:00:00.0: PCIe Bus Error: severity=Corrected, type=Physical Layer, (Receiver ID)
[ 14.830500] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000001/0000e000
[ 14.839101] pcieport 0004:00:00.0: [ 0] RxErr
[ 14.845364] pcieport 0004:00:00.0: AER: Uncorrected (Fatal) error received: 0004:00:00.0
[ 14.853687] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 14.860863] systemd-journald[266]: Received client request to flush runtime journal.
[ 14.864700] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 14.881229] pcieport 0004:00:00.0: [ 5] SDES (First)
[ 14.881237] pci 0004:01:00.0: AER: can't recover (no error_detected callback)
[ 15.176912] usb 1-2: device descriptor read/64, error -71
[ 15.424914] usb 1-2: device descriptor read/64, error -71
[ 15.661609] pcieport 0001:00:00.0: PCIe Bus Error: severity=Corrected, type=Physical Layer, (Receiver ID)
[ 15.671544] pcieport 0001:00:00.0: device [10de:229e] error status/mask=00000001/0000e000
[ 15.680149] pcieport 0001:00:00.0: [ 0] RxErr
[ 15.686899] pcieport 0001:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 15.697917] pcieport 0001:00:00.0: device [10de:229e] error status/mask=00000020/00400000
[ 15.706511] pcieport 0001:00:00.0: [ 5] SDES (First)
[ 15.916997] pcieport 0004:00:00.0: PCIe Bus Error: severity=Corrected, type=Physical Layer, (Receiver ID)
[ 15.929720] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000001/0000e000
[ 15.941087] pcieport 0004:00:00.0: [ 0] RxErr
[ 15.948466] pcieport 0004:00:00.0: PCIe Bus Error: severity=Uncorrected (Fatal), type=Transaction Layer, (Receiver ID)
[ 15.959474] pcieport 0004:00:00.0: device [10de:229c] error status/mask=00000020/00400000
[ 15.968068] pcieport 0004:00:00.0: [ 5] SDES (First)
0004:01:00.0 Non-Volatile memory controller: Samsung Electronics Co Ltd Device a809 (prog-if 02 [NVM Express])
Subsystem: Samsung Electronics Co Ltd Device a801
Control: I/O- Mem+ BusMaster+ SpecCycle- MemWINV- VGASnoop- ParErr- Stepping- SERR- FastB2B- DisINTx+
Status: Cap+ 66MHz- UDF- FastB2B- ParErr- DEVSEL=fast >TAbort- <TAbort- <MAbort- >SERR- <PERR- INTx-
Latency: 0
Interrupt: pin A routed to IRQ 57
Region 0: Memory at 2428000000 (64-bit, non-prefetchable) [size=16K]
Capabilities: [40] Power Management version 3
Flags: PMEClk- DSI- D1- D2- AuxCurrent=0mA PME(D0-,D1-,D2-,D3hot-,D3cold-)
Status: D0 NoSoftRst+ PME-Enable- DSel=0 DScale=0 PME-
Capabilities: [50] MSI: Enable- Count=1/32 Maskable- 64bit+
Address: 0000000000000000 Data: 0000
Capabilities: [70] Express (v2) Endpoint, MSI 00
DevCap: MaxPayload 256 bytes, PhantFunc 0, Latency L0s unlimited, L1 unlimited
ExtTag- AttnBtn- AttnInd- PwrInd- RBE+ FLReset+ SlotPowerLimit 0.000W
DevCtl: CorrErr+ NonFatalErr+ FatalErr+ UnsupReq+
RlxdOrd+ ExtTag- PhantFunc- AuxPwr- NoSnoop+ FLReset-
MaxPayload 256 bytes, MaxReadReq 512 bytes
DevSta: CorrErr- NonFatalErr- FatalErr- UnsupReq- AuxPwr- TransPend-
LnkCap: Port #0, Speed 8GT/s, Width x4, ASPM L1, Exit Latency L1 <64us
ClockPM+ Surprise- LLActRep- BwNot- ASPMOptComp+
LnkCtl: ASPM Disabled; RCB 64 bytes Disabled- CommClk-
ExtSynch- ClockPM+ AutWidDis- BWInt- AutBWInt-
LnkSta: Speed 8GT/s (ok), Width x4 (ok)
TrErr- Train- SlotClk+ DLActive- BWMgmt- ABWMgmt-
DevCap2: Completion Timeout: Range ABCD, TimeoutDis+, NROPrPrP-, LTR+
10BitTagComp-, 10BitTagReq-, OBFF Not Supported, ExtFmt-, EETLPPrefix-
EmergencyPowerReduction Not Supported, EmergencyPowerReductionInit-
FRS-, TPHComp-, ExtTPHComp-
AtomicOpsCap: 32bit- 64bit- 128bitCAS-
DevCtl2: Completion Timeout: 50us to 50ms, TimeoutDis-, LTR+, OBFF Disabled
AtomicOpsCtl: ReqEn-
LnkCtl2: Target Link Speed: 8GT/s, EnterCompliance- SpeedDis-
Transmit Margin: Normal Operating Range, EnterModifiedCompliance- ComplianceSOS-
Compliance De-emphasis: -6dB
LnkSta2: Current De-emphasis Level: -6dB, EqualizationComplete+, EqualizationPhase1+
EqualizationPhase2+, EqualizationPhase3+, LinkEqualizationRequest-
Capabilities: [b0] MSI-X: Enable+ Count=13 Masked-
Vector table: BAR=0 offset=00003000
PBA: BAR=0 offset=00002000
Capabilities: [100 v2] Advanced Error Reporting
UESta: DLP- SDES- TLP- FCP- CmpltTO- CmpltAbrt- UnxCmplt- RxOF- MalfTLP- ECRC- UnsupReq- ACSViol-
UEMsk: DLP- SDES- TLP- FCP- CmpltTO- CmpltAbrt- UnxCmplt- RxOF- MalfTLP- ECRC- UnsupReq- ACSViol-
UESvrt: DLP+ SDES+ TLP- FCP+ CmpltTO- CmpltAbrt- UnxCmplt- RxOF+ MalfTLP+ ECRC- UnsupReq- ACSViol-
CESta: RxErr- BadTLP- BadDLLP- Rollover- Timeout- AdvNonFatalErr-
CEMsk: RxErr- BadTLP- BadDLLP- Rollover- Timeout- AdvNonFatalErr+
AERCap: First Error Pointer: 00, ECRCGenCap+ ECRCGenEn- ECRCChkCap+ ECRCChkEn-
MultHdrRecCap+ MultHdrRecEn- TLPPfxPres- HdrLogCap-
HeaderLog: 00000000 00000000 00000000 00000000
Capabilities: [148 v1] Device Serial Number 00-00-00-00-00-00-00-00
Capabilities: [158 v1] Power Budgeting <?>
Capabilities: [168 v1] Secondary PCI Express
LnkCtl3: LnkEquIntrruptEn-, PerformEqu-
LaneErrStat: 0
Capabilities: [188 v1] Latency Tolerance Reporting
Max snoop latency: 0ns
Max no snoop latency: 0ns
Capabilities: [190 v1] L1 PM Substates
L1SubCap: PCI-PM_L1.2+ PCI-PM_L1.1+ ASPM_L1.2+ ASPM_L1.1+ L1_PM_Substates+
PortCommonModeRestoreTime=10us PortTPowerOnTime=10us
L1SubCtl1: PCI-PM_L1.2- PCI-PM_L1.1- ASPM_L1.2- ASPM_L1.1-
T_CommonMode=0us LTR1.2_Threshold=0ns
L1SubCtl2: T_PwrOn=10us
Kernel driver in use: nvme