We're using SYS-2028U-TN24R4T+ with 24x Toshiba NVMe SSD (PX04PMB160, 2.5" NVMe SSD, 1.6TB), power on then system feedback PCI resource error, but if we install only 20x NVMe, then everything’s normal.
It's due to Toshiba CM3 NVMe has a serious problem and doesn't qualified for SMC server.
We suggest using the HDD/SSD/NVMe model in SMC tested HDD list.
Here are Toshiba CM3 product line model number for your reference.
PX04PMB080 / PX04PMB160 / PX04PMB320