Marcin Juszkiewicz 🙃I found out that SBSA Reference Platform while used with Neoverse-N2/max cpu **nearly** passes BSA/SBSA ACS for SBSA level 3.
Other cores lack Secure-EL2 feature so they fail at BSA test 304/352 (check for Secure-EL2 or stage1/stage2 support in SMMU).
QEMU can emulate stage1 or stage2 support but not both at same time.
UPDATE: after manual checks turned out that lack of system timers sneaked under my radar. B_WAK_06/07/10/11 tests fail.