This is a continuation of ata1.00: failed command: READ FPDMA QUEUED noted by @djurny. I've experienced the same issue, and have some additional data points to provide.
My observations so far:
I'm using WDC WD60EFRX (68MYMN1 and 68L0BN1) drives
The drives were working without issue previously behind a ASMedia ASM1062 SATA Controller, I've also used some of them behind ASM1542 (external eSATA enclosure)
I can reproduce the issue on a clean install of Armbian 20.0