Got the final answer from Dell's Community Support, for those who might be following this thread. Simply put, the issue that Both are by design. Quote from Dell Community Support: I have further express my feeling that other DIY motherboards can get it working, can't you just "fix" it in your BIOS/firmware? They told me We understand your concern, however, our management team has already reviewed the case with us after your request and has determined that no hardware replacement will change the behavior you have reported as this is how the machine is designed to work as per designed specification parts.Are there any other concerns that you have about your machine that we can assist you with? So that's the end, I would like to purchase business class product like OptiPlex or Precision, however these model doesn't offer RTX 3070 that I need to use in my application (Can't use Quadro series).
Similar to this Latitude topic. MS Intune service (MDM service we are using) reports that the Secure Boot is not enabled for this PC, although it looks enabled in BIOS and Windows Security Center. After digging into it, System Information shows that  PCR7 Configuration: Binding Not Possible. Device Encryption Support: Reasons for failed automatic device encryption: PCR7 binding is not supported, Un-allowed DMA capable bus/device(s) detected. And in Event Manager, Event ID 813 can be observed in the log Microsoft-Windows-BitLocker-API/Management: BitLocker cannot use Secure Boot for integrity because the expected TCG Log entry for variable 'SecureBoot' is missing or invalid. And Event ID 834: BitLocker determined that the TCG log is invalid for use of Secure Boot. The filtered TCG log for PCR[7] is included in this event.   Tried resetting the PC, as well as reinstalling Windows via OS recovery tool, issue still persists. This usually related to BIOS or TPM firmware issue. It's the same on 3 of my Aurora R12, other OptiPlex and Latitude device has no such issue. Please provide solution for it, we desperately need it working as these PC needs to be managed by Intune. Thanks.
Aurora R12, Secure Boot fails, PCR7 Binding not possible