Hello, this seems to be still an issue
W: Failure while unpacking required packages.  This will be attempted up to five times.
W: See //debootstrap/debootstrap.log for details (possibly the package /var/cache/apt/archives/bash_4.4.18-1ubuntu1_arm64.deb is at fault)


dpkg -l |grep qemu
ii  ipxe-qemu                                                        1.0.0+git-20161027.b991c67+really20150424.a25a16d-1ubuntu2 all          PXE boot firmware - ROM images for qemu
ii  ipxe-qemu-256k-compat-efi-roms                                   1.0.0+git-20150424.a25a16d-0ubuntu2                        all          PXE boot firmware - Compat EFI ROM images for qemu
ii  qemu                                                             1:2.11+dfsg-1ubuntu1                                       amd64        fast processor emulator
ii  qemu-block-extra:amd64                                           1:2.11+dfsg-1ubuntu1                                       amd64        extra block backend modules for qemu-system and qemu-utils
rc  qemu-kvm                                                         1:2.11+dfsg-1ubuntu1                                       amd64        QEMU Full virtualization on x86 hardware
ii  qemu-slof                                                        20170724+dfsg-1ubuntu0.1                                   all          Slimline Open Firmware -- QEMU PowerPC version
ii  qemu-system                                                      1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries
ii  qemu-system-arm                                                  1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (arm)
ii  qemu-system-common                                               1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (common files)
ii  qemu-system-mips                                                 1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (mips)
ii  qemu-system-misc                                                 1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (miscellaneous)
ii  qemu-system-ppc                                                  1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (ppc)
ii  qemu-system-s390x                                                1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (s390x)
ii  qemu-system-sparc                                                1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (sparc)
ii  qemu-system-x86                                                  1:2.11+dfsg-1ubuntu1                                       amd64        QEMU full system emulation binaries (x86)
ii  qemu-user                                                        1:2.11+dfsg-1ubuntu1                                       amd64        QEMU user mode emulation binaries
ii  qemu-user-static                                                 1:2.11+dfsg-1ubuntu1                                       amd64        QEMU user mode emulation binaries (static version)
ii  qemu-utils                                                       1:2.11+dfsg-1ubuntu1                                       amd64        QEMU utilities



to reproduce: pbuilder-dist bionic arm64 create