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nvidia-l4t-kernel-headers is already the newest version (5.10.104-tegra-35.1.0-20220810203728).
0 upgraded, 0 newly installed, 0 to remove and 221 not upgraded
The headers file name is linux-headers-5.10.104-tegra-ubuntu20.04_aarch64, not linux-headers-5.10.104, I want to ask if the headers are installed correctly.
Was this installed as part of a package? What do you see from: dpkg -S /usr/src/linux-headers-5.10.104-tegra-ubuntu20.04_aarch64
If it is a package, then it should be this: linux-headers-5.10.104-tegra
But it appears something misnamed either then location or the package as: linux-headers-5.10.104-tegra-ubuntu20.04_aarch64
(perhaps this would be the name if on a cross-architecture install? not sure)
So far as package names go, if this is from a package, and if this is not for cross-platform install to a PC instead of the Jetson (or perhaps even if it is), then you might be able to work around this via:
cd /usr/src
sudo ln -s linux-headers-5.10.104-tegra-ubuntu20.04_aarch64 linux-headers-5.10.104-tegra
(this creates a symbolic link which is an alias for what the name should be)