I had what appeared to be the same problem when using 512GB Samsung micro SD cards on my RPi Zero 2 W. But then also had the same error message when I attempted to use a 32GB SanDisk card. In my case, at least, the problem seems to be the RPi Zero 2 W. I found a solution in another thread here . . .
Quote[from HiassofT] You need to add "dtoverlay=cma,cma-256" to the end of config.txt, otherwise LE won't boot on devices with 512MB RAM.
so long,
Hias
After doing that, I was able to complete first boot and begin setup of KODI.
Hoping this helps for anyone searching this issue. Thanks HiassofT !!!