Qemu triggers the split lock detection of the Linux kernel

Host environment

• Operating system: Ubuntu 22.04
• OS/kernel version: Linux vougeot 5.15.0-37-generic #39-Ubuntu SMP Wed Jun 1 19:16:45 UTC 2022 x86_64 x86_64 x86_64 GNU/Linux
• Architecture: x86_64
• QEMU flavor: qemu-system-x86_64
• QEMU version: QEMU emulator version 6.2.0 (Debian 1:6.2+dfsg-2ubuntu6.1)
• QEMU command line:

qemu-system-x86_64 -enable-kvm -M q35 -cpu host -smp 2 -m 8192 -sandbox on -k fr -drive format=raw,file=W10.img,discard=unmap -device intel-hda -device hda-duplex -device qxl-vga

Emulated/Virtualized environment

• Operating system: Windows 10 Education 21H2
• Architecture: x86_64

Description of problem

Windows displays a "blue screen of death" and the Linux kernel logs this error message:

[  180.886150] x86/split lock detection: #AC: qemu-system-x86/10167 took a split_lock trap at address: 0x3ff2624d
[  180.946151] x86/split lock detection: #AC: qemu-system-x86/10168 took a split_lock trap at address: 0x3ff2624d

Steps to reproduce

1. Start the guest OS
2. Do some stuff in the Windows guest (for instance OS updates)

Additional information

Is this a bug in Windows or in Qemu ?