Techdows published a story that Windows 11 virtual machines will now require TPM 2.0 and Secure Boot.

Windows 11 Virtual Machines now require TPM 2.0 and Secure Boot

Microsoft blocks Virtual Machines from running Windows 11 citing necessary requirements such as TPM 2.0, Secure Boot and others.

Windows 11 Virtual Machines now require TPM 2.0 and Secure Boot