Hi hijikata_M,
I can boot up from SD card, list steps for you reference:
$ sudo mkfs.ext4 /dev/sd<port><device_number> #Format your device with an Ext4 file system
$ cd Linux_for_Tegra/rootfs/
$ sudo cp -a * <mntpoint> && sync
$ Unmount the disk and connect it to the target Tegra device
$ sudo ./flash.sh jetson-xavier mmcblk1p1
Please check your sdcard format or try to format and copy again.
Thanks!