Steps to reproduce the issue
Have PHP 8.1 or 8.2.
Make sure to log PHP errors into a log file.
- Make a new installation with the current 4.3-dev or 4.4-dev or 5.0-dev.
- Switch on "Debug System" and set "Error Reporting" to "Maximum".
- Install "Sample Data Blog".
Expected result
Works.
Actual result
Fails.

In the PHP error log file (example from 4.3-dev, but on 4.4-dev and 5.0-dev it's more or less the same, except of different line numbers):
Fatal error: Allowed memory size of 268435456 bytes exhausted (tried to allocate 51921439 bytes) in /libraries/vendor/joomla/database/src/Mysqli/MysqliStatement.php on line 435, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Stack trace:, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
1. Joomla\\CMS\\Session\\Storage\\JoomlaStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
2. Joomla\\Session\\Storage\\NativeStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:136, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
3. session_write_close() /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
4. Joomla\\Session\\Handler\\DatabaseHandler->write($session_id = 'pf869mmjg4fj6pj9sh1eab3r1m', $session_data = 'joomla|s:51921352:"...') /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
5. Joomla\\Database\\DatabaseDriver->execute() /libraries/vendor/joomla/session/src/Handler/DatabaseHandler.php:318, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
6. Joomla\\Database\\Mysqli\\MysqliStatement->execute($parameters = *uninitialized*) /libraries/vendor/joomla/database/src/DatabaseDriver.php:675, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
7. mysqli_stmt->execute() /libraries/vendor/joomla/database/src/Mysqli/MysqliStatement.php:435, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Fatal error: Allowed memory size of 268435456 bytes exhausted (tried to allocate 51924992 bytes) in Unknown on line 0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Stack trace:, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
1. Joomla\\CMS\\Session\\Storage\\JoomlaStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
2. Joomla\\Session\\Storage\\NativeStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:136, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
3. session_write_close() /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
4. Joomla\\Session\\Handler\\DatabaseHandler->write($session_id = 'pf869mmjg4fj6pj9sh1eab3r1m', $session_data = 'joomla|s:51921352:"...') /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
5. Joomla\\Database\\DatabaseDriver->execute() /libraries/vendor/joomla/session/src/Handler/DatabaseHandler.php:318, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
6. Joomla\\Database\\Mysqli\\MysqliStatement->execute($parameters = *uninitialized*) /libraries/vendor/joomla/database/src/DatabaseDriver.php:675, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
7. mysqli_stmt->execute() /libraries/vendor/joomla/database/src/Mysqli/MysqliStatement.php:435, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Warning: Unknown: Cannot call session save handler in a recursive manner in Unknown on line 0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Stack trace:, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
1. Joomla\\CMS\\Session\\Storage\\JoomlaStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
2. Joomla\\Session\\Storage\\NativeStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:136, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
3. session_write_close() /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Fatal error: Allowed memory size of 268435456 bytes exhausted (tried to allocate 207685524 bytes) in Unknown on line 0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
Stack trace:, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
1. Joomla\\CMS\\Session\\Storage\\JoomlaStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:0, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
2. Joomla\\Session\\Storage\\NativeStorage->close() /libraries/src/Session/Storage/JoomlaStorage.php:136, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
3. session_write_close() /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
4. Joomla\\Session\\Handler\\DatabaseHandler->write($session_id = 'pf869mmjg4fj6pj9sh1eab3r1m', $session_data = 'joomla|s:51921352:"...') /libraries/vendor/joomla/session/src/Storage/NativeStorage.php:114, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
5. Joomla\\Database\\DatabaseDriver->execute() /libraries/vendor/joomla/session/src/Handler/DatabaseHandler.php:318, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
6. Joomla\\Database\\Mysqli\\MysqliStatement->execute($parameters = *uninitialized*) /libraries/vendor/joomla/database/src/DatabaseDriver.php:675, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
7. mysqli_stmt->execute() /libraries/vendor/joomla/database/src/Mysqli/MysqliStatement.php:435, referer: https://www.joomla-43-dev.vmubu01.vmnet2.local/administrator/index.php
System information (as much as possible)
PHP 8.1
Current 4.3-dev or 4.,4-dev or 5.0-dev branch.
Additional comments
Try the fix #39526