WHEA error, PC crashes, restart button doesn't work

Question

After like two years of running, I started to get these random crashes, where restart button doesn't work. Sometimes it happens every few months, sometimes twice a day. Finally managed to get WHEA error log. Could anyone hint if it's more of MB or PSU issue? CPU: i9-11900k, no OC, MB: ASUS TUF GAMING Z590-PLUS. Windows 11 installed. Bios updated to newest version long time ago, newest thing that was changed in the setup was, new nvme SSD's were added.

After running it through debugger got this data:

*                                                                             *
*                        Bugcheck Analysis                                    *
*                                                                             *
*******************************************************************************

WHEA_UNCORRECTABLE_ERROR (124)
A fatal hardware error has occurred. Parameter 1 identifies the type of error
source that reported the error. Parameter 2 holds the address of the
nt!_WHEA_ERROR_RECORD structure that describes the error condition. Try !errrec Address of the nt!_WHEA_ERROR_RECORD structure to get more details.
Arguments:
Arg1: 0000000000000007, BOOT Error
Arg2: ffff948cd82d5020, Address of the nt!_WHEA_ERROR_RECORD structure.
Arg3: 0000000000000000
Arg4: 0000000000000000

Debugging Details:
------------------

Mini Kernel Dump does not contain unloaded driver list
Mini Kernel Dump does not contain unloaded driver list
Mini Kernel Dump does not contain unloaded driver list

KEY_VALUES_STRING: 1

    Key  : Analysis.CPU.mSec
    Value: 1328

    Key  : Analysis.Elapsed.mSec
    Value: 1370

    Key  : Analysis.IO.Other.Mb
    Value: 0

    Key  : Analysis.IO.Read.Mb
    Value: 1

    Key  : Analysis.IO.Write.Mb
    Value: 0

    Key  : Analysis.Init.CPU.mSec
    Value: 343

    Key  : Analysis.Init.Elapsed.mSec
    Value: 6087

    Key  : Analysis.Memory.CommitPeak.Mb
    Value: 91

    Key  : Analysis.Version.DbgEng
    Value: 10.0.27725.1000

    Key  : Analysis.Version.Description
    Value: 10.2408.27.01 amd64fre

    Key  : Analysis.Version.Ext
    Value: 1.2408.27.1

    Key  : Bugcheck.Code.LegacyAPI
    Value: 0x124

    Key  : Bugcheck.Code.TargetModel
    Value: 0x124

    Key  : Dump.Attributes.AsUlong
    Value: 18

    Key  : Dump.Attributes.KernelGeneratedTriageDump
    Value: 1

    Key  : Failure.Bucket
    Value: LKD_0x124_7_GenuineIntel__UNKNOWN_IMAGE_GenuineIntel.sys

    Key  : Failure.Hash
    Value: {5ea80f6a-69bf-5d6f-8fd2-cd87deb91a03}


BUGCHECK_CODE:  124

BUGCHECK_P1: 7

BUGCHECK_P2: ffff948cd82d5020

BUGCHECK_P3: 0

BUGCHECK_P4: 0

FILE_IN_CAB:  WHEA-20241227-1130.dmp

DUMP_FILE_ATTRIBUTES: 0x18
  Kernel Generated Triage Dump
  Live Generated Dump

FAULTING_THREAD:  ffff948cdceb9080

PROCESS_NAME:  smss.exe

STACK_TEXT:  
fffff006`6145e7c0 fffff803`76da732e     : ffff948c`d82d5000 00000000`00000000 ffff948c`d82d5020 000000b0`3a0ff748 : nt!LkmdTelCreateReport+0x1c8
fffff006`6145ed00 fffff803`76da722a     : ffff948c`d82d5000 00000000`00000001 ffff948c`d82d5000 00000000`00000000 : nt!WheapReportLiveDump+0x76
fffff006`6145ed40 fffff803`76da7197     : 00000000`00000001 fffff006`6145f420 00000000`00000000 000000b0`3a0ff748 : nt!WheapReportDeferredLiveDumps+0x7a
fffff006`6145ed70 fffff803`77057581     : 00000000`00000000 00000000`00000000 00000000`00000000 00000000`00000000 : nt!WheaCrashDumpInitializationComplete+0x4b
fffff006`6145eda0 fffff803`76c8d355     : ffff948c`dceb9000 00000000`00000000 ffff948c`dceb9080 00000000`00000000 : nt!NtSetSystemInformation+0x641
fffff006`6145f3a0 00007ffd`eb002e94     : 00000000`00000000 00000000`00000000 00000000`00000000 00000000`00000000 : nt!KiSystemServiceCopyEnd+0x25
000000b0`3a0ff6e8 00000000`00000000     : 00000000`00000000 00000000`00000000 00000000`00000000 00000000`00000000 : 0x00007ffd`eb002e94


MODULE_NAME: GenuineIntel

IMAGE_NAME:  GenuineIntel.sys

STACK_COMMAND:  .process /r /p 0xffff948cd849d040; .thread 0xffff948cdceb9080 ; kb

FAILURE_BUCKET_ID:  LKD_0x124_7_GenuineIntel__UNKNOWN_IMAGE_GenuineIntel.sys

OSPLATFORM_TYPE:  x64

OSNAME:  Windows 10

FAILURE_ID_HASH:  {5ea80f6a-69bf-5d6f-8fd2-cd87deb91a03}

Followup:     MachineOwner
---------

6: kd> !errrec ffff948cd82d5020
===============================================================================
Common Platform Error Record @ ffff948cd82d5020
-------------------------------------------------------------------------------
Record Id     : 01db5841f23e1b6b
Severity      : Fatal (1)
Length        : 27744
Creator       : Microsoft
Notify Type   : BOOT Error Record
Timestamp     : 12/27/2024 9:30:21 (UTC)
Flags         : 0x00000002 PreviousError

===============================================================================
Section 0     : Firmware Error Record Reference
-------------------------------------------------------------------------------
Descriptor    @ ffff948cd82d50a0
Section       @ ffff948cd82d52e0
Offset        : 704
Length        : 2592
Flags         : 0x00000000
Severity      : Fatal


===============================================================================
Section 1     : Firmware Error Record Reference
-------------------------------------------------------------------------------
Descriptor    @ ffff948cd82d50e8
Section       @ ffff948cd82d5d00
Offset        : 3296
Length        : 544
Flags         : 0x00000000
Severity      : Fatal