With Samsung 980 Pro I have seen the system sometimes do a boot Trim cycle even though SetApfsTrimTimeout=0
I think it has something to do with APFS snapshots. In my case, these get created by default by Carbon Copy Cloner when doing a standard Data partition-only backup.
As an aside, I have seen these CCC snapshots cause macOS Monterey to slow down drive IO down to a few MB/s if the drive is connected internally, and access completely hang if attached externally via USB. After snapshots are made, if it is attached by USB it hangs for any write access.
By accident I found that deleting snapshots on the drive while externally attached caused it to become corrupted. After recovering and moving it back to an M.2 slot it would slow down to point of being unusable for CCC backups at snapshot creation. By disabling CCC snapshots, drive access is normal, backups run properly and external access works at full speed.
Sry to be vague but I have no idea regarding details of what's going on.