Can't read/write SD card after running CPU offline test in 5.11.0 and 5.13.0

[Summary]
I'm reviewing SRU testing on Dell XPS 13 7390(201906-27131) and mediacard test always fails.
I found that after CPU offline test, I can't read/write SD card.
After checking dmesg, I got those error msgs.
[ 232.577510] __common_interrupt: 7.34 No irq handler for vector
[ 234.354327] mmc0: error -110 doing runtime resume

I found the same issue on Dell Precision 3551(202002-27718) and Dell Precision 5530(201807-26342) in 5.13.0-21 and 5.11.0-36

Before I didn't think it's a bug since I re-run mediacard test then it's pass. But this cycle there are more systems failed to the test, I just started digging into that.

[Step to reproduce]
1. install ubuntu-20.04.2/ubuntu-21.10/ubuntu-21.04
2. sudo apt update; sudo apt dist-upgrade -y
3. run cpu offline test via checkbox-cli or execute following command
   for ((i=1;i<=$(nproc --all) -1;i++));do sudo chcpu -d $i;sudo chcpu -e $i; done;
   cd $mount_point_of_sd_card
   sudo dd if=/dev/urandom of=test bs=1M count=10

[Expected result]
Can read/write SD card.

[Actual result]
Can't read/write SD card.

[Failure rate]
5/5

ProblemType: Bug
DistroRelease: Ubuntu 20.04
Package: linux-image-5.11.0-41-generic 5.11.0-41.45~20.04.1
ProcVersionSignature: Ubuntu 5.11.0-41.45~20.04.1-generic 5.11.22
Uname: Linux 5.11.0-41-generic x86_64
ApportVersion: 2.20.11-0ubuntu27.21
Architecture: amd64
CasperMD5CheckResult: skip
Date: Mon Nov 22 01:28:59 2021
InstallationDate: Installed on 2020-08-03 (475 days ago)
InstallationMedia: Ubuntu 20.04.1 LTS "Focal Fossa" - Release amd64 (20200731)
ProcEnviron:
 TERM=xterm-256color
 PATH=(custom, no user)
 LANG=en_US.UTF-8
 SHELL=/bin/bash
SourcePackage: linux-signed-hwe-5.11
UpgradeStatus: No upgrade log present (probably fresh install)