Added FB24608345 with some diagnostics from a VM running macOS 27 beta 8 on a host running macOS 26.6.2. I've installed the latest Xcode beta to allow me to build the VM and still hit the APNs issue. More details are in the Markdown document attached to the feedback. Getting this fixed before GA would be good as our automation workflow depends on getting the VM registered with the MDM server so that we can approve network extensions, etc.
AI analysis of the VM...
The macOS 27 guest's virtualized Secure Enclave fails to generate the BAA attestation keypair (sepk: unable to generate key, kid=0000000000000000). Without BAA certs, apsd's courier connection is refused at the identity step, so APNs never comes up and MDM push is dead. The first profile only installs because enrollment-profile delivery doesn't depend on push.