Neowin published a story that Oracle is working on a TPM passthrough for VirtualBox.

Windows 11 may work with VirtualBox as Oracle apparently preps a passthrough driver for TPM

Oracle is making a new driver for VirtualBox that will allow it to do a passthrough to utilize the host's TPM. This may be in preparation for the new TPM requirement for Windows 11 on VMs.

Windows 11 may work with VirtualBox as Oracle apparently preps a passthrough driver for TPM