GPU pass through (VMDirectPath I/O) failed on HP EliteDesk 800 G8 TOWER

[mmurai]

VMware ESXi Version: 7.0U3a

I'm trying to pass through a RTX 3070 card installed in the host (EliteDesk) to Ubuntu 18.04.
EliteDesk Intel Core-i9 11900 / RTX 3070 LHR 8GB VRAM / 64GB Memory: https://support.hp.com/lv-en/document/c07587562

Host's BIOS is EFI mode. Guest's BIOS is Legacy BIOS mode.
I set custom parameter hypervisor.cpuid.v0 = FALSE in the VM settings.
It seems that the guest OS hung in the boot sequenece.
There were some errors in the vmware.log and vmkernel.log.

vmware.log

2021-11-04T06:43:47.847Z In(05) vcpu-0 - Msg_Post: Error
2021-11-04T06:43:47.847Z In(05) vcpu-0 - [msg.log.error.unrecoverable] VMware ESX unrecoverable error: (vcpu-0)
2021-11-04T06:43:47.847Z In(05)+ vcpu-0 - PCIPassthruChangeIntrSettings: 0000:01:00.0 failed to register interrupt (error code 195887105)
2021-11-04T06:43:47.847Z In(05) vcpu-0 - [msg.panic.haveLog] A log file is available in "/vmfs/volumes/61836df9-dbc3fb6b-3306-bce92f9a43ae/VM-ANA/vmware.log".  
2021-11-04T06:43:47.847Z In(05) vcpu-0 - [msg.panic.requestSupport.withoutLog] You can request support.  
2021-11-04T06:43:47.847Z In(05) vcpu-0 - [msg.panic.requestSupport.vmSupport.vmx86] 
2021-11-04T06:43:47.847Z In(05)+ vcpu-0 - To collect data to submit to VMware technical support, run "vm-support".
2021-11-04T06:43:47.847Z In(05) vcpu-0 - [msg.panic.response] We will respond on the basis of your support entitlement.

vmkernel.log

WARNING: PCI: 757: Dev 0000:01:00.0 is unresponsive after reset
PCI: 1342: Skipping device reset on 0000:01:00.0 because PCIe link to the device is down.
PCIPassthru: 1496: Disable Domain for device 0000:01:00.0
PCIPassthru: 847: pcipdevInfo: 0x430f12401570 (0000:01:00.0), state 0, destroyed
PCIPassthru: 3873: pcipDevInfo(0x430f12401570) allocated for 0000:01:00.0
PCI: 1342: Skipping device reset on 0000:01:00.0 because PCIe link to the device is down.

Only I set pciPassthru0.msiEnabled= FALSE, then the guest OS started.
Unfortunately, I typed nvidia-smi, a lot of GPU errors were there in syslog.

I had another desktop machine that has Intel Core-i7 11700 / RTX 3070 and it has 64GB memory.
Host's BIOS is EFI and CSM is enabled. Guest's BIOS is Legacy BIOS mode.
There's almost no difference between two except Host BIOS settings.
But the latter works fine. I used the same guest image and booted it, then GPU pass through was successful.

I suspected that it was caused by the difference of GPU. I changed the GPU each other and try to boot.
Only the latter machine started normally. HP machine was

GPU pass through on HP EliteDesk 800 G8 is not supported and why?
I understand that this hardware is not listed in VMware Compatibility Guide.

Will a newer ESXi be able to pass through GPU on this HP machine in the near future?
Does the combination of CPU and BIOS cause this problem?