We are seeing this error on Windows Server 2019 

Jan 21, 2022 10:30:21 AM org.apache.tomcat.util.net.AprEndpoint setSocketOptions
SEVERE: Error allocating socket processor
java.io.IOException: Duplicate accept detected. This is a known OS bug. Please consider reporting that you are affected: https://bugs.launchpad.net/ubuntu/+source/linux/+bug/1924298
	at org.apache.tomcat.util.net.AprEndpoint.setSocketOptions(AprEndpoint.java:811)
	at org.apache.tomcat.util.net.AprEndpoint.setSocketOptions(AprEndpoint.java:83)
	at org.apache.tomcat.util.net.Acceptor.run(Acceptor.java:149)
	at java.base/java.lang.Thread.run(Thread.java:829)


Adoptium JDK jdk-11.0.13+8 64bit
Apache Tomcat 9.0.56
tomcat-native-1.2.31
openssl-1.1.1l
apr-1.7.0
apr-util-1.6.1

2022-01-21 09:58:59 Apache Commons Daemon procrun stdout initialized.
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: Loaded Apache Tomcat Native library [1.2.31] using APR version [1.7.0].
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: APR capabilities: IPv6 [true], sendfile [true], accept filters [false], random [true], UDS [true].
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: APR/OpenSSL configuration: useAprConnector [false], useOpenSSL [true]
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.AprLifecycleListener initializeSSL
INFO: OpenSSL successfully initialized [OpenSSL 1.1.1l  24 Aug 2021]
Jan 21, 2022 9:59:01 AM org.apache.coyote.AbstractProtocol init
INFO: Initializing ProtocolHandler ["http-apr-0.0.0.0-xxxxx"]
Jan 21, 2022 9:59:01 AM org.apache.coyote.AbstractProtocol init
INFO: Initializing ProtocolHandler ["https-openssl-apr-0.0.0.0-xxxxx"]
Jan 21, 2022 9:59:01 AM org.apache.tomcat.util.net.openssl.OpenSSLUtil getKeyManagers
Jan 21, 2022 9:59:01 AM org.apache.catalina.startup.Catalina load
INFO: Server initialization in [667] milliseconds
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.StandardService startInternal
INFO: Starting service [Catalina]
Jan 21, 2022 9:59:01 AM org.apache.catalina.core.StandardEngine startInternal
INFO: Starting Servlet engine: [Apache Tomcat/9.0.56]



AND We are seeing the error on Ubuntu 20.04.3 LTS

Jan 21, 2022 8:55:02 AM org.apache.tomcat.util.net.AprEndpoint setSocketOptions
SEVERE: Error allocating socket processor
java.io.IOException: Duplicate accept detected. This is a known OS bug. Please consider reporting that you are affected: https://bugs.launchpad.net/ubuntu/+source/linux/+bug/1924298
        at org.apache.tomcat.util.net.AprEndpoint.setSocketOptions(AprEndpoint.java:811)
        at org.apache.tomcat.util.net.AprEndpoint.setSocketOptions(AprEndpoint.java:83)
        at org.apache.tomcat.util.net.Acceptor.run(Acceptor.java:149)
        at java.base/java.lang.Thread.run(Thread.java:829)

Jan 21, 2022 7:08:11 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: Loaded Apache Tomcat Native library [1.2.31] using APR version [1.7.0].
Jan 21, 2022 7:08:11 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: APR capabilities: IPv6 [true], sendfile [true], accept filters [false], random [true], UDS [true].
Jan 21, 2022 7:08:11 AM org.apache.catalina.core.AprLifecycleListener lifecycleEvent
INFO: APR/OpenSSL configuration: useAprConnector [false], useOpenSSL [true]
Jan 21, 2022 7:08:11 AM org.apache.catalina.core.AprLifecycleListener initializeSSL
INFO: OpenSSL successfully initialized [OpenSSL 1.1.1l  24 Aug 2021]
Jan 21, 2022 7:08:11 AM org.apache.coyote.AbstractProtocol init
INFO: Initializing ProtocolHandler ["http-apr-0.0.0.0-xxxxx"]
Jan 21, 2022 7:08:11 AM org.apache.coyote.AbstractProtocol init
INFO: Initializing ProtocolHandler ["https-openssl-apr-0.0.0.0-xxxxx"]
Jan 21, 2022 7:08:11 AM org.apache.catalina.startup.Catalina load
INFO: Server initialization in [463] milliseconds
Jan 21, 2022 7:08:11 AM org.apache.catalina.core.StandardService startInternal
INFO: Starting service [Catalina]
Jan 21, 2022 7:08:11 AM org.apache.catalina.core.StandardEngine startInternal
INFO: Starting Servlet engine: [Apache Tomcat/9.0.56]



We do NOT see this issue logged, by Tomcat, on the same Windows or Linux O/S versions with

DIFF AdoptOpenJDK 11.0.10+9 64bit
DIFF Apache Tomcat 9.0.43
DIFF tomcat-native-1.2.26
DIFF openssl-1.1.1i
SAME apr-1.7.0
SAME apr-util-1.6.1


Also reported here: https://bz.apache.org/bugzilla/show_bug.cgi?id=65776#c8