Same here, mine was brand new, no logic board replacement.
12.3 was not a beta, It was downloaded automatically by apple and I just accepted the installation, during the installation it showed an error "iBoot panic" installation failed, so I tried again and that bricked my laptop, I tried revive with apple configurator 2 and DFU mode several times and it failed, went to the store and they replaced the logic board with a new one that came with 12.1, I tried to upgrade again and after seeing the same iBoot Panic error I freaked!! so I restored the system and obviously I didn't try again it would brick the laptop again, now and I am waiting for a solution, this is stupid...
chrstation
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it is working with 12.3.1