I find this post from google search.
I meet similar issue that my mainboard Asus x299 ws pro has two intel i210 card. When I enabled them in bios and start to install big sur, it will panic. I have to disable the i210 card in bios and the install process succeed and I can enter macos. But if I enabled i210 in bios, the system will panic in 1 or 2 minutes after entering macos big sur.
Let me try this kert to see if it can help me to resolve this issue.
Thanks to all of you.