Ok here's my 2 cents. LOL
They said that TPM has been around for the last 5 - 7 years.
“Almost every CPU in the last 5-7 years has a TPM,” explains David Weston, director of enterprise and OS security at Microsoft.
If that's the case, then those CPU's should be supported to be able to upgrade to Windows 11.
My PC, which is 3 yrs old, has TPM2.0 And passes every requirement except the CPU.
I think Weston's tweet was referring to "CPU" in the generic sense, as a computer, not as a central processing unit. (Nine out of 10 people think a 'CPU' is a complete, assembled computer and only vaguely guess at what a 'processor' is.) It is my understanding that a TPM is a physical module that is installed in a motherboard, either soldered in at the factory or plugged into a TPM motherboard header. (One of my motherboard's has a TPM header, but there is no TPM on the motherboard.)
So that's why you can have TPM enabled in the UEFI but your CPU still does not pass the CPU (processor) threshold that Microsoft has set. Speculation: With the case of so many relatively current Intel series CPUs not qualifying, it would lead me to believe the reason has do due with the multitude of security bugs endemic to previous Intel chip series due to the company's chip architecture shortcuts (my opinion on 'shortcuts').
This is my problem too. i9 10900k, 2060 super , and many tbs of free space. S=till no TPM . I have emailed Gigabyte about that. The motherbord has a TPM header but no TPM to plug in.