If you receive an INACCESSIBLE_BOOT_DEVICE error after you have upgraded to Windows 11/10, or after you used Reset your Windows 11/10 PC, then this tutorial suggests some fixes to overcome this issue.
Use the following fixes to resolve the INACCESSIBLE BOOT DEVICE error in Windows 11/10.
1] Check the hard disk connections
2] Verify that the boot disk is accessible
3] Verify the integrity of the Boot Configuration Database
4] Reset BIOS to the default
5] Toggle the VMD Controller setting (if applicable)