The above problem occurs on both Switch revisions (Switch Lite & OLED). At first I assumed it was due to the SD card (SanDisk), but it is the same under a Samsung card. Without sysFTP-Light in the system, both consoles boot through without any problems.
My system:
AMS 1.4.0 with emuMMC on FW 15.0.0
previously AMS 1.3.2 with emuMMC on FW 14.1.2