Use the old school ARM image (and boot files)

{
    "variables": {
        "accelerator": "none",
        "admin_password": "Should fail unless overridden via other variable input.",
        "admin_user": "example-admin",
        "armhf_kernel": "",
        "armhf_initrd": "",
        "build_time": "{{isotime "2006-01-02-15-04"}}",
        "domain": "",
        "hostname": "",
        "iso_checksum": "",
        "iso_checksum_type": "sha512",
        "iso_src_url_prefix": "",
        "iso_name": "",
        "machine_type": "virt",
        "memory_size": "1024",
        "os_disk_size": "8192",
        "output_compression": "true",
        "output_format": "qcow2",
        "provisioning_groups": "",
        "ssh_boot_password": "example-provision-password",
        "vm_name_suffix": "-os.qcow2"
    },
    "sensitive-variables": [
        "admin_password",
        "ssh_boot_password"
    ],
    "builders": [
        {
            "type": "qemu",
            "accelerator": "{{ user `accelerator` }}",
            "cpus": 4,
            "disable_vnc": true,
            "disk_compression":"{{ user `output_compression` }}",
            "disk_image": true,
            "disk_size": "{{ user `os_disk_size` }}",
            "headless": true,
            "format": "{{ user `output_format` }}",
            "iso_checksum": "{{ user `iso_checksum_type` }}:{{ user `iso_checksum` }}",
            "iso_target_extension": "qcow2",
            "iso_url": "{{ user `iso_src_url_prefix` }}/{{ user `iso_name` }}",
            "machine_type": "{{ user `machine_type` }}",
            "memory": "{{ user `memory_size` }}",
            "net_device": "virtio-net-pci",
            "output_directory": "output/output-armhf-no-efi-{{ user `hostname` }}-{{user `build_time`}}",
            "qemuargs": [
                [ "-display", "none" ],
                [ "-kernel", "{{ user `armhf_kernel` }}" ],
                [ "-initrd", "{{ user `armhf_initrd` }}" ],
                [ "-boot", "menu=off,order=dc,strict=on" ],
                [ "-serial", "mon:pty" ],
                [ "-append", "elevator=noop noresume root=/dev/vda1" ]
            ],
            "qemu_binary": "qemu-system-arm",
            "shutdown_command": "su -c '( sleep 10 && echo {{ user `admin_password` }} ) | sudo -u root -S shutdown -P now' {{ user `admin_user` }}",
            "ssh_password": "{{ user `ssh_boot_password` }}",
            "ssh_timeout": "10m",
            "ssh_username": "root",
            "use_backing_file": false,
            "vm_name": "{{ user `hostname` }}{{ user `vm_name_suffix` }}"
        }
    ],
    "provisioners": [
        {
            "type": "shell",
            "expect_disconnect": true,
            "inline": [
                "hostnamectl set-hostname {{ user `hostname` }}",
                "sed -i -e '1,$s/preseed-image/{{ user `hostname` }}/g' /etc/hosts",
                "systemctl reboot"
            ]
        },
        {
        "type": "ansible",
        "groups": "{{ user `provisioning_groups` }}",
        "host_alias": "{{ user `hostname` }}.{{ user `domain` }}",
        "playbook_file": "playbook-armhf-no-efi-blog-example.yml",
        "user": "root"
        }
    ]
}

{
    "accelerator": "tcg",
    "armhf_kernel": "/home/user/Documents/Artifacts/preseeded-armhf-no-efi-image-preseed-image-2020-11-11-10-29/vmlinuz-4.19.0-12-armmp-lpae",
    "armhf_initrd": "/home/user/Documents/Artifacts/preseeded-armhf-no-efi-image-preseed-image-2020-11-11-10-29/initrd.img-4.19.0-12-armmp-lpae",
    "admin_user": "example-admin",
    "domain": "example.net",
    "hostname": "arm-devel",
    "iso_checksum": "6aeecc54be02d3cf51e65dd6f592c7f6b4c3d4ad7663cbdd824f2d895f5509bcee9ec9c858d79b7bb97071a0f24a4ab6144c992fe8a6101d96fa8d0922645532",
    "iso_checksum_type": "sha512",
    "iso_src_url_prefix": "file:///home/user/Documents/Artifacts/preseeded-armhf-no-efi-image-preseed-image-2020-11-11-10-29/",
    "iso_name": "preseed-image-armhf-no-efi-buster-packer.qcow2",
    "machine_type": "virt-2.12",
    "memory_size": "2048",
    "os_disk_size": "8192",
    "output_compression": "true",
    "output_format": "qcow2",
    "provisioning_groups": "dhcp",
    "vm_name_suffix": "-os.qcow2"
}

{
    "admin_password": "example-admin-password"
}

- hosts: all
  vars:
    admin_user_name: example-admin
    admin_user_password: example-admin-password
    admin_groups:
    - sudo
    - adm
    - operator
    - staff
    first_user_name: example-user
    first_user_password: example-user-password
    first_user_groups:
    - users
  tasks:
  - name: Configure local admin user
    tags:
    - admin_user
    - ssh
    become: yes
    block:
      - name: Configure group for local admin user
        group:
        name: "{{ admin_user_name }}"
        system: yes
        state: present
        - name: Add local admin user system groups
        group:
        name: "{{ item }}"
        system: yes
        state: present
        loop: "{{ admin_groups | union(['{{ admin_user_name }}'] ) }}"
        - name: Configure local admin user
        user:
        name: "{{ admin_user_name }}"
        password: "{{ admin_user_password | password_hash('sha512') }}"
        system: yes
        create_home: yes
        expires:
        shell: "/bin/bash"
        group: "{{ admin_user_group_name | default(admin_user_name) }}"
        groups: "{{ admin_groups }}"
        state: present
        - name: Configure SSH authorized keys for local admin user
        vars:
        admin_user_public_key:
        - ~/.ssh/id_rsa.pub
        authorized_key:
        user: "{{ admin_user_name }}"
        state: present
        key: "{{ lookup('file', lookup('first_found', admin_user_public_key)) }}"
        exclusive: True

  - name: Install QEMU guest agent
    apt:
    name: "qemu-guest-agent"
    state: present

  - name: Configure local regular user
    tags:
    - regular_user
    - ssh
    become: yes
    block:
        - name: Configure group for first regular user
          group:
            name: "{{ first_user_name }}"
            state: present
        - name: Add first regular user system groups
          group:
            name: "{{ item }}"
            system: yes
            state: present
            loop: "{{ first_user_groups }}"
        - name: Configure first regular user
          user:
            name: "{{ first_user_name }}"
            password: "{{ first_user_password | password_hash('sha512') }}"
            comment: "{{ first_user_comment | default(omit) }}"
            create_home: yes
            expires:
            shell: "/bin/bash"
            group: "{{ first_user_name }}"
            groups: "{{ first_user_groups }}"
            state: present
        - name: Configure SSH authorized keys for local admin user
          vars:
            first_user_public_key:
            - ~/.ssh/id_rsa.pub
            authorized_key:
            user: "{{ first_user_name }}"
            state: present
            key: "{{ lookup('file', lookup('first_found', first_user_public_key)) }}"
            exclusive: True

  - name: Install packages for debian family hosts
    become: yes
    vars:
    devel_packages:
    -  autoconf
    -  autoconf-doc
    -  automake
    -  autopoint
    -  autotools-dev
    -  build-essential
    -  debootstrap
    -  fakechroot
    -  fakeroot
    -  gawk
    -  libncurses-dev
    -  libncurses5-dev
    -  libncursesw5-dev
    -  quilt
    apt:
        name: "{{ devel_packages }}"
        state: present

  - name: Add ifupdown configs as appropriate
    vars:
      iface_fragments:
        enp1s0:
        inet6_type: auto
        become: yes
    block:
    - name: Add ifupdown and related packages
        apt:
        name:
        - ifupdown
        - ethtool
        - isc-dhcp-client
        state: present
  - name: Add configuration for ifupdown
    block:
      - name: Add base interfaces file
        copy:
            src: interfaces
            dest: /etc/network/interfaces
            owner: root
            group: root
            mode: 0644
      - name: Create interfaces fragments directory
        file:
            path: /etc/network/interfaces.d
            owner: root
            group: root
            mode: 0755
            state: directory
      -  name: Add interfaces fragments files
            template:
                src: interfaces.d.j2
                dest: "/etc/network/interfaces.d/{{ item.key }}"
                owner: root
                group: root
                mode: 0644
            loop: "{{ iface_fragments|default({})|dict2items }}"

  - name: Configure SSH
    become: yes
    block:
      - name: Add final sshd_config
        copy:
        dest: /etc/ssh/sshd_config
        owner: root
        group: root
        mode: 0755
        src: "sshd_config.sample"

  - name: Configure local root user
    tags:
     - root_user
    become: yes
    user:
        name: "{{ root_user_name | default('root') }}"
        password: "{{ root_user_password | default('*') }}"
        state: present

# $OpenBSD: sshd_config,v 1.103 2018/04/09 20:41:22 tj Exp $

# This is the sshd server system-wide configuration file. See
# sshd_config(5) for more information.

# This sshd was compiled with PATH=/usr/bin:/bin:/usr/sbin:/sbin

# The strategy used for options in the default sshd_config shipped with
# OpenSSH is to specify options with their default value where
# possible, but leave them commented. Uncommented options override the
# default value.

#Port 22
#AddressFamily any
#ListenAddress 0.0.0.0
#ListenAddress ::

#HostKey /etc/ssh/ssh_host_rsa_key
#HostKey /etc/ssh/ssh_host_ecdsa_key
#HostKey /etc/ssh/ssh_host_ed25519_key

# Ciphers and keying
#RekeyLimit default none

# Logging
#SyslogFacility AUTH
#LogLevel INFO

# Authentication:

#LoginGraceTime 2m
#PermitRootLogin prohibit-password
PermitRootLogin no
#StrictModes yes
#MaxAuthTries 6
#MaxSessions 10

#PubkeyAuthentication yes

# Expect .ssh/authorized_keys2 to be disregarded by default in future.
#AuthorizedKeysFile .ssh/authorized_keys .ssh/authorized_keys2

#AuthorizedPrincipalsFile none

#AuthorizedKeysCommand none
#AuthorizedKeysCommandUser nobody

# For this to work you will also need host keys in /etc/ssh/ssh_known_hosts
#HostbasedAuthentication no
# Change to yes if you don't trust ~/.ssh/known_hosts for
# HostbasedAuthentication
#IgnoreUserKnownHosts no
# Don't read the user's ~/.rhosts and ~/.shosts files
#IgnoreRhosts yes

# To disable tunnelled clear text passwords, change to no here!
#PasswordAuthentication yes
PasswordAuthentication no
#PermitEmptyPasswords no

# Change to yes to enable challenge-response passwords (beware issues with
# some PAM modules and threads)
ChallengeResponseAuthentication no

# Kerberos options
#KerberosAuthentication no
#KerberosOrLocalPasswd yes
#KerberosTicketCleanup yes
#KerberosGetAFSToken no

# GSSAPI options
#GSSAPIAuthentication no
#GSSAPICleanupCredentials yes
#GSSAPIStrictAcceptorCheck yes
#GSSAPIKeyExchange no

# Set this to 'yes' to enable PAM authentication, account processing,
# and session processing. If this is enabled, PAM authentication will
# be allowed through the ChallengeResponseAuthentication and
# PasswordAuthentication. Depending on your PAM configuration,
# PAM authentication via ChallengeResponseAuthentication may bypass
# the setting of "PermitRootLogin without-password".
# If you just want the PAM account and session checks to run without
# PAM authentication, then enable this but set PasswordAuthentication
# and ChallengeResponseAuthentication to 'no'.
UsePAM yes

#AllowAgentForwarding yes
#AllowTcpForwarding yes
#GatewayPorts no
X11Forwarding yes
#X11DisplayOffset 10
#X11UseLocalhost yes
#PermitTTY yes
PrintMotd no
#PrintLastLog yes
#TCPKeepAlive yes
#PermitUserEnvironment no
#Compression delayed
#ClientAliveInterval 0
#ClientAliveCountMax 3
#UseDNS no
#PidFile /var/run/sshd.pid
#MaxStartups 10:30:100
#PermitTunnel no
#ChrootDirectory none
#VersionAddendum none

# no default banner path
#Banner none

# Allow client to pass locale environment variables
AcceptEnv LANG LC_*

# override default of no subsystems
Subsystem sftp /usr/lib/openssh/sftp-server

# Example of overriding settings on a per-user basis
#Match User anoncvs
# X11Forwarding no
# AllowTcpForwarding no
# PermitTTY no
# ForceCommand cvs server

# {{ ansible_managed }}

auto {{ item.key }}
allow-hotplug {{ item.key }}

iface {{ item.key }} inet {{ item.value['inet_type'] | default((inventory_hostname in groups['dhcp']) | ternary ('dhcp','static')) }}
{% if item.value['bridge_ports'] is defined %}
  bridge_ports {{ item.value['bridge_ports'] }}
{% endif -%}
{% if item.value['bridge_vlan_aware'] is defined %}
  bridge_vlan_aware {{ item.value['bridge_vlan_aware'] | ternary('on','off') }}
{% endif -%}
{% if item.value['addresses'] is defined -%}
{%- for aitem in item.value['addresses'] %}
  address {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['gateways'] is defined -%}
{%- for aitem in item.value['gateways'] %}
  gateway {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['ups'] is defined -%}
{%- for aitem in item.value['ups'] %}
  up {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['downs'] is defined -%}
{%- for aitem in item.value['downs'] %}
  down {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['extrav4block'] is defined %}
  {{ item.value['extrav4block'] }}
{% endif %}

{% if item.value['inet6_type'] is defined %}
iface {{ item.key }} inet6 {{ item.value['inet6_type'] }}
{% if item.value['bridge_ports'] is defined %}
  bridge_ports {{ item.value['bridge_ports'] }}
{% endif -%}
{%- if item.value['bridge_vlan_aware'] is defined %}
  bridge_vlan_aware {{ item.value['bridge_vlan_aware'] | ternary('on','off')}}
{% endif -%}
{% if item.value['v6addresses'] is defined -%}
{%- for aitem in item.value['v6addresses'] %}
  address {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['v6gateways'] is defined -%}
{%- for aitem in item.value['v6gateways'] %}
  gateway {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['v6ups'] is defined -%}
{%- for aitem in item.value['v6ups'] %}
  up {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['v6downs'] is defined -%}
{%- for aitem in item.value['v6downs'] %}
  down {{ aitem }}
{% endfor -%}
{% endif -%}
{% if item.value['extrav6block'] is defined %}
  {{ item.value['extrav6block'] }}
{% endif -%}
{% endif -%}