package linux-headers-5.11.0-40-generic (not installed) failed to install/upgrade: unable to open '/usr/src/linux-headers-5.11.0-40-generic/tools/bpf/resolve_btfids/libbpf/libbpf.a.dpkg-new': Operation not permitted

An update to Kernel 5.11.0.40 fails on several PCs.

ProblemType: Package
DistroRelease: Ubuntu 20.04
Package: linux-headers-5.11.0-40-generic (not installed)
ProcVersionSignature: Ubuntu 5.11.0-38.42~20.04.1-generic 5.11.22
Uname: Linux 5.11.0-38-generic x86_64
ApportVersion: 2.20.11-0ubuntu27.21
Architecture: amd64
CasperMD5CheckResult: skip
Date: Wed Nov 10 16:54:14 2021
DuplicateSignature:
 package:linux-headers-5.11.0-40-generic:(not installed)
 Unpacking linux-modules-5.11.0-40-generic (5.11.0-40.44~20.04.2) ...
 dpkg: error processing archive /tmp/apt-dpkg-install-P2FhAv/0-linux-modules-5.11.0-40-generic_5.11.0-40.44~20.04.2_amd64.deb (--unpack):
  unable to create new file '/var/lib/dpkg/info/linux-modules-5.11.0-40-generic.list-new': Operation not permitted
ErrorMessage: unable to open '/usr/src/linux-headers-5.11.0-40-generic/tools/bpf/resolve_btfids/libbpf/libbpf.a.dpkg-new': Operation not permitted
InstallationDate: Installed on 2021-02-09 (273 days ago)
InstallationMedia: Ubuntu 20.04.2 LTS "Focal Fossa" - Release amd64 (20210204)
Python3Details: /usr/bin/python3.8, Python 3.8.10, python3-minimal, 3.8.2-0ubuntu2
PythonDetails: N/A
RelatedPackageVersions:
 dpkg 1.19.7ubuntu3
 apt 2.0.6
SourcePackage: linux-hwe-5.11
Title: package linux-headers-5.11.0-40-generic (not installed) failed to install/upgrade: unable to open '/usr/src/linux-headers-5.11.0-40-generic/tools/bpf/resolve_btfids/libbpf/libbpf.a.dpkg-new': Operation not permitted
UpgradeStatus: No upgrade log present (probably fresh install)