Restored the defaults settings (I had never changed anything in the BIOS) but still the error.
Followed your advice and formatted in FAT32 (previously they were exFAT), the BIOS update worked fine, but the machine_check_exception error persists.
Restored the default settings, nothing changed.
I'd avoid to open an RMA, even if it's still on warranty.
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Qualifies for RMA, don't waste your time. Don't bother trying to fix, this is (very very) probably hardware related.
What BIOS were you on when the MCE occurred? If lesser than 0042, your NUC can't be revived by updating the BIOS. Or any other way for that matter.
Basically you won't be able to boot an OS, be it windows or linux or even a LiveCD.
If BIOS was 0042 or higher, this shouldn't have happened and hence reason for RMA also.
you asked: "Do you suggest to update the BIOS of every NUC running with lesser than 0042?"
Once Intel acknowledged the issue (something with the overload of voltage regulation circuitry) and finally released a fix (BIOS 0042) they urged people to update and they updated all the machines in stock with 0042 and put a blue dot sticker on the updated, hence "safe" machines.