Just in case this wasn't reported yet, this error is logged in the journal of a
Tumbleweed system with crypto_LUKS devices:

Oct 30 15:46:46 localhost (udev-worker)[724]: dm-0:
/usr/lib/udev/rules.d/60-io-scheduler.rules:37 Failed to write
ATTR{/sys/devices/virtual/block/dm-0/queue/scheduler}, ignoring: No such file
or directory
Oct 30 15:46:48 localhost (udev-worker)[723]: dm-1:
/usr/lib/udev/rules.d/60-io-scheduler.rules:37 Failed to write
ATTR{/sys/devices/virtual/block/dm-1/queue/scheduler}, ignoring: No such file
or directory

# uname -r
6.5.9-1-default
# find /sys/devices -name "queue"
/sys/devices/pci0000:00/0000:00:1f.2/ata1/host0/target0:0:0/0:0:0:0/block/sr0/queue
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue
/sys/devices/virtual/block/dm-1/queue
/sys/devices/virtual/block/dm-0/queue
# find /sys/devices -name "scheduler"
/sys/devices/pci0000:00/0000:00:1f.2/ata1/host0/target0:0:0/0:0:0:0/block/sr0/queue/scheduler
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue/scheduler


Not happening in systems with a similar setup using previous kernel versions:

- ALP Dolomite Build6.8

localhost:~ # uname -r
6.4.11-1-default
localhost:~ # find /sys/devices -name "queue"
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue
/sys/devices/virtual/block/dm-0/queue
localhost:~ # find /sys/devices -name "scheduler"
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue/scheduler
/sys/devices/virtual/block/dm-0/queue/scheduler

- Leap 15.5

# uname -r
5.14.21-150500.53-default
# find /sys/devices -name "queue"
/sys/devices/pci0000:00/0000:00:1f.2/ata1/host0/target0:0:0/0:0:0:0/block/sr0/queue
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue
/sys/devices/virtual/block/dm-0/queue
# find /sys/devices -name "scheduler"
/sys/devices/pci0000:00/0000:00:1f.2/ata1/host0/target0:0:0/0:0:0:0/block/sr0/queue/scheduler
/sys/devices/pci0000:00/0000:00:02.3/0000:04:00.0/virtio3/block/vda/queue/scheduler
/sys/devices/virtual/block/dm-0/queue/scheduler


I don't know if it's a kernel bug or if the udev rule needs to be adjusted.