Current version of toolchain 0.13 doesn't support GICv3 ITS emulation because the support was in review when the corresponding Qemu relase was used.
Since Qemu 6.2, GICv3 ITS emulation is supported for AARCH64 targets, and will permit enabling automatic CI testing for https://github.com/zephyrproject-rtos/zephyr/tree/main/tests/arch/arm64/arm64_gicv3_its introduced in zephyrproject-rtos/zephyr#37506.
And it will also permit adding test for pending zephyrproject-rtos/zephyr#40566 and zephyrproject-rtos/zephyr#40720 regarding MSI/MSI-X & PCIe bridges support