Comment 5 for bug 1865570

5.6.0-050600rc4-generic
Same behaviour:

First time works:
[ 122.113542] PM: suspend entry (s2idle)
[ 122.118823] Filesystems sync: 0.005 seconds
[ 122.120954] Freezing user space processes ... (elapsed 0.002 seconds) done.
[ 122.123333] OOM killer disabled.
[ 122.123334] Freezing remaining freezable tasks ... (elapsed 0.001 seconds) done.
[ 122.124606] printk: Suspending console(s) (use no_console_suspend to debug)
[ 122.125072] wlp0s20f3: deauthenticating from 18:d6:c7:61:95:c2 by local choice (Reason: 3=DEAUTH_LEAVING)
[ 122.230038] e1000e: EEE TX LPI TIMER: 00000011
[ 122.345108] ACPI: EC: interrupt blocked
[ 138.117673] ACPI: EC: interrupt unblocked
[ 140.917449] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 141.031854] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 141.096775] iwlwifi 0000:00:14.3: FW already configured (0) - re-configuring
[ 143.796468] e1000e 0000:00:1f.6 enp0s31f6: PHY Wakeup cause - Unicast Packet
[ 144.466557] e1000e 0000:00:1f.6 enp0s31f6: Hardware Error
[ 145.195597] OOM killer enabled.
[ 145.195597] Restarting tasks ... done.
[ 145.213016] mei_hdcp 0000:00:16.0-b638ab7e-94e2-4ea2-a552-d1c54b627f04: bound 0000:00:02.0 (ops i915_hdcp_component_ops [i915])
[ 145.239043] PM: suspend exit

Second time fails to suspend:
[ 169.696561] PM: suspend entry (s2idle)
[ 169.734111] Filesystems sync: 0.037 seconds
[ 169.734688] Freezing user space processes ... (elapsed 0.002 seconds) done.
[ 169.736790] OOM killer disabled.
[ 169.736791] Freezing remaining freezable tasks ... (elapsed 0.001 seconds) done.
[ 169.738032] printk: Suspending console(s) (use no_console_suspend to debug)
[ 169.738318] wlp0s20f3: deauthenticating from 18:d6:c7:61:95:c2 by local choice (Reason: 3=DEAUTH_LEAVING)
[ 169.839564] e1000e: EEE TX LPI TIMER: 00000011
[ 171.730682] PM: pci_pm_suspend(): e1000e_pm_suspend+0x0/0x80 [e1000e] returns -2
[ 171.730685] PM: dpm_run_callback(): pci_pm_suspend+0x0/0x170 returns -2
[ 171.730687] PM: Device 0000:00:1f.6 failed to suspend async: error -2
[ 172.997917] PM: Some devices failed to suspend, or early wake event detected
[ 173.010160] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 173.126554] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 173.193691] iwlwifi 0000:00:14.3: FW already configured (0) - re-configuring
[ 173.222986] OOM killer enabled.
[ 173.222987] Restarting tasks ...
[ 173.235209] mei_hdcp 0000:00:16.0-b638ab7e-94e2-4ea2-a552-d1c54b627f04: bound 0000:00:02.0 (ops i915_hdcp_component_ops [i915])
[ 173.235267] done.
[ 173.266890] PM: suspend exit

Suspend works with eoan's 5.3.0-18-generic (same system, just booted into the old kernel):

First time successful:
[ 66.725822] PM: suspend entry (s2idle)
[ 66.731748] Filesystems sync: 0.005 seconds
[ 66.732769] Freezing user space processes ... (elapsed 0.002 seconds) done.
[ 66.735102] OOM killer disabled.
[ 66.735103] Freezing remaining freezable tasks ... (elapsed 0.001 seconds) done.
[ 66.736358] printk: Suspending console(s) (use no_console_suspend to debug)
[ 66.737562] wlp0s20f3: deauthenticating from 18:d6:c7:61:95:c2 by local choice (Reason: 3=DEAUTH_LEAVING)
[ 66.842558] pcieport 0000:06:04.0: pciehp: pcie_do_write_cmd: no response from device
[ 66.842582] pcieport 0000:06:01.0: pciehp: pcie_do_write_cmd: no response from device
[ 66.843126] e1000e: EEE TX LPI TIMER: 00000011
[ 81.464128] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 81.582688] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 81.650014] iwlwifi 0000:00:14.3: FW already configured (0) - re-configuring
[ 82.278399] OOM killer enabled.
[ 82.278399] Restarting tasks ... done.
[ 82.329029] PM: suspend exit

Second time successful too:
[ 110.896082] PM: suspend entry (s2idle)
[ 110.903315] Filesystems sync: 0.007 seconds
[ 110.904398] Freezing user space processes ... (elapsed 0.002 seconds) done.
[ 110.906958] OOM killer disabled.
[ 110.906958] Freezing remaining freezable tasks ... (elapsed 0.001 seconds) done.
[ 110.908232] printk: Suspending console(s) (use no_console_suspend to debug)
[ 110.909122] wlp0s20f3: deauthenticating from 18:d6:c7:61:95:c2 by local choice (Reason: 3=DEAUTH_LEAVING)
[ 111.010349] pcieport 0000:06:04.0: pciehp: pcie_do_write_cmd: no response from device
[ 111.010410] pcieport 0000:06:01.0: pciehp: pcie_do_write_cmd: no response from device
[ 111.010499] e1000e: EEE TX LPI TIMER: 00000011
[ 137.062899] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 137.180784] iwlwifi 0000:00:14.3: Applying debug destination EXTERNAL_DRAM
[ 137.248212] iwlwifi 0000:00:14.3: FW already configured (0) - re-configuring
[ 137.880444] OOM killer enabled.
[ 137.880444] Restarting tasks ... done.
[ 137.927342] PM: suspend exit