Unexpected error 83/100083 when copying large files to another volume

[arabesc]

After update from Big Sur to Monterey I've got an issue - there is an error when copying a large (over ~ 300 MB) files to another drive or network share.

The log contains the following records:

default 22:47:40.482803+0300 kernel disk2s1: device error.
default 22:47:40.486757+0300 kernel apfs_vnop_read:9504: disk2s1 ### obj-id 211946864/10509817 retval 83 filesize 305146199 offset 0 resid 67108864 ###
error 22:47:40.683218+0300 DesktopServicesHelper TCFURLInfo::TranslateRawPOSIXError 83 -> 100083

I've checked the drive with DiskUtility and there are no errors.
The files are ok, they can be read without errors, e.g. if it is a video it can be played.

The smaller files can be copied without the issues.
The drive itself is a Samsung 960 Pro NVMe SSD.
What it can be and how to fix it?