This really looks like a hw/BIOS bug. Please re-open if that proves to not be the case.
** Changed in: linux-source-2.6.20 (Ubuntu)
Status: Confirmed => Rejected
** Changed in: linux-source-2.6.17 (Ubuntu)
Status: Confirmed => Rejected
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APIC error on CPU0: 40(40)
https://launchpad.net/bugs/66900
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