I haven't delved into it, but IfcConvert states the following:
Log:
[Error] [2023-05-26 08:30:07] {1xbzRGHUr7eR7gsQLZZ4kM} Error in: Geom_BSplineSurface: # U Poles and degree mismatch
Failed to convert:
#65=IfcRationalBSplineSurfaceWithKnots(2,1,((#59,#60,#61),(#62,#63,#64)),.UNSPECIFIED.,.F.,.F.,.F.,(3,3),(2,2),(0.,14.2857620433298),(0.,22.8647328647036),.UNSPECIFIED.,((1.,0.875839554606016,1.),(1.,0.875839554606016,1.)))
[Error] [2023-05-26 08:30:07] {1xbzRGHUr7eR7gsQLZZ4kM} Failed to convert:
#107=IfcClosedShell((#106))
[Error] [2023-05-26 08:30:14] {3U_abyZt57_uI81_osnZKZ} Error in: Geom_BSplineSurface: # U Poles and degree mismatch
Failed to convert:
#256=IfcRationalBSplineSurfaceWithKnots(3,1,((#246,#247,#248,#249,#250),(#251,#252,#253,#254,#255)),.UNSPECIFIED.,.F.,.F.,.F.,(4,1,4),(2,2),(0.,6.52713044939322,14.4397363647717),(0.,14.3760814994358),.UNSPECIFIED.,((1.,1.,1.,1.,1.),(1.,1.,1.,1.,1.)))
[Error] [2023-05-26 08:30:14] {3U_abyZt57_uI81_osnZKZ} Failed to convert:
#290=IfcClosedShell((#289))
[Error] [2023-05-26 08:30:15] {1w6px8k8z4BfccszTRh8Mj} Error in: Geom_BSplineSurface: # U Poles and degree mismatch
Failed to convert:
#317=IfcRationalBSplineSurfaceWithKnots(2,1,((#311,#312,#313),(#314,#315,#316)),.UNSPECIFIED.,.T.,.T.,.F.,(3,3),(2,2),(0.,78.1972451294613),(0.,15.447340124377),.UNSPECIFIED.,((1.,1.,1.),(1.,1.,1.)))
[Error] [2023-05-26 08:30:15] {1w6px8k8z4BfccszTRh8Mj} Failed to convert:
#359=IfcClosedShell((#358))
This issue might be helpful, since the "poles and degree mismatch" error also appears.
Lastly, some weeks ago I constructed some easier IfcBSplineSurfaceWithKnots (without weights). Maybe it can help.