40 seconds to resume from suspend

The resume problem is caused by the NVME SSD.
I see you have a SN850 disk - WDS200T1X0E-00AFY0.
Is there any updated firmware for it available from the manufacturer’s web site?
You can update the firmware from linux.

I don’t think you need the following in your kernel command line: “acpi=force acpi_osi=Linux”

Other people have seen similar problems: