A TPM device pass-through is being implemented: https://www.virtualbox.org/changeset/90946/vbox
In a perfect world, I'd like VBox to have its own implementation which would allow to run W11 on a host without TPM at all.
For new readers of this topic: VirtualBox 7.0 test builds (currently versioned 6.1.97) support and provide both TPM 2.0 and EFI Secure Boot, thus Windows 11 should install and work seamlessly in them. You can also use/pass-through your real physical TPM 2.0 device - for more info, check replies in the topic.
For Windows 11 to work under development snapshots you have to create a new VM with the Windows 11 version. Changing from another version of Windows to Windows 11 will not work.
VirtualBox 7.0 has not officially been released yet.