If it can cause a kernel panic shouldn't it go through stable then as well?
Sorry, not quite understand this comment.
The "reset process" is the nvme device reset process (performed by nvme_reset_work()) triggered by device fail condition.
During normal boot up, nvmeq door bell is initialized in nvme_alloc_queue() which happens before enabling irq, so there is no error.
During nvme device reset process, nvme_alloc_queue() is skipped and the race condition exists.