The M2-series and M3-series of processors seem to use the same ARMv8.6-A extension, however nested virtualization is restricted to the M3-series chips. Is there an architectural reason why this is?
M2 Nested Virtualization
I can’t go into details, but I can confirm that the documentation is correct: Nested virtualisation requires an M3 processor.
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Quinn “The Eskimo!” @ Developer Technical Support @ Apple
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Hope Apple can revisit that by the GA, as the only one available Mac Pro M2 Ultra would not even allow running nested virtualization (purchased a year ago).