This was the key to getting my 12th gen alder lake (it's one of those weird Erying boards with an ES CPU, equivalent to an i5 12XXX) HW acceleration working. Prior to adding "i915.enable_guc=2" to my kernel arguments I was able to see and select the CPU for the GPU statistics plugin, but get no data. Similarly intel_gpu_top would error when I attempted to run that. Once I added this, rebooted, everything started to work. One more tip for anyone on similar hardware, you need to disable "Allow AV1 encoding" in the settings to get 4k content to playback correctly.