My M1 Mac mini locked up when I was trying to reinstall macOS Big Sur after having been using the Monterrey beta. I had been informed by online Apple Support that this was necessary before they could install a new logic board for this issue. The Genius bar was able to restore the mini to Big Sur in less than an hour and I took it home with the factory settings without having a new logic board installed.
I used a Time Machine backup to restore my data. I again installed the beta.
One of the peripherals that was attached to the mini was my Canon MG 2520 all-in-one printer. A few days after bringing the mini home I experienced the GSoD, but without the SOCD report on reboot. I detached the printer and have never experienced the GSoD again going on over a month now.
I return to my original idea voiced in the early days of this thread, these GSoD are being caused by certain attached legacy USB-A devices.
M1 Mac mini, macOS 11.5.1; Watch, series 5 GPS/cellular, watchOS 7.6.1; iPad Pro 2nd Gen, iPadOS 14.7.1; iPad Air 2, iPadOS 14.7.1; iPhone 12 Pro, iOS 14.7.1; TV 4th Gen, tvOS 14.7 HomePods, audioOS 14.7 and Airport Express w/ Airplay 2