hitting the same brick today.
action": "Microsoft.Sql/servers/privateEndpointConnections/write"
{\"status\":\"Failed\",\"error\":{\"code\":\"ResourceOperationFailure\",\"message\":\"The resource operation completed with terminal provisioning state 'Failed'.\",\"details\":[{\"code\":\"InternalServerError\",\"message\":\"An unexpected error occured while processing the request. Tracking ID: 'abc2d417-66d4-4884-8100-80f8e0c768d0'\"}]}}",
I am able to create a private endpoint in a vnet to a SQL Server in the same region and same subscription ( auto approved ), but when I tried to approve the request from a different tenant/region, got this error. My account in both tenant's subscription has owner role.
Now in the request side, the PE is showing as pending; on the SQL Server side, it's showing as approved.