text: Today I did get a WHEA error, I have explained everything below regarding the error.
  What I’m wondering is; is this only due to a hardware issue? Or can it be software related?
  As the log state it says it’s because of the CPU. But I can’t see how the cpu can break now?
  It did not BSOD it did just freeze.
  Please read When did it happen, under that section I'll explain everything how it did happen - the strange thing is that the keyboards smart card reader did stop lighting etc.
  Download for the Event Viewer files/log:
  WHEA event view log file download
  - OCCT small and big - no issues.
  - Chkdsk - no issues
  - Memtest86 4-pass - no issue
  - Intel Diagnostic software both default test and extended did not find any issues on the CPU
  - I have also re-installed Windows now to see if it happen again.
  My hardware / System info
  - MSI Meg z490 Ace
  - i9 10900k
  - 64GB Ram (two 32GB sticks)
  - Geforce 2070 Super
  - Windows 10 2004
  - All drivers, windows update and Bios are up to date and it also was that before WHEA did happen.
  This CPU are not overclockt in fact I have been tweaking the BIOS after intel default settings I want my cpu as intel intended it to be. Vcore etc are set to auto but I don’t have any overclocking like all cores always on turbo boost or similar like that.
  Only thing that I have in Bios is that the RAM is set to XMP1.
  Has it happen before?
  No, I have been using my computer for about 2 months and it has never happen before.
  When did it happen?
  It did happen when I was ending a Skype call. The PC did freeze for about 5-6 seconds and I did notice that I was disconnected from Vmware horizon connection that we are connecting with a smart card. The smart card reader is in my keyboard and the led lights that are flashing on the keyboard when the smart card is connected was not flashing at all.
  It did not BSOD it was just freezing for 1-6 seconds and then it did work again.
  My CPU temp was about 33-35c when it did happen so it was not a temp issue.
  Have you done anything before this happened?
  - Disabled Enhanced Turbo in BIOS same day as the WHEA did apper, but I have put it back to Auto as it was default now
  - Installed a fan software called Argus Monitor but I did uninstall it right away. (same day as WHEA and WHEA did happen after)
  - Updated Nvidias drivers (4 days ago)