Hi,
today I just realized that during shutdown the console is throwing a kernel panic. This is at the very end of the shutdown process and it scrolls on the screen pretty fast. There is no trace of it in the journal therefore I can not tell when that issue occurred for the first time. It does not happen with LTS kernel 5.4.
I captured a video of the shutdown screen and extracted two screenshots from it:
there is a new thread opened with the same problem as it seems: Kernel 5.9 - kernel panic on shutdown have a look there, maybe your and their thread can be merged?