I have the exact same error. In OBS 28.02 this error still appers.
I have the lastest nvidia driver 516.94 installed for my GTX 1660.
I use rescale output from 1920x1080 to 2560x1440. This all worked fine with obs 27.x when i'm recording.
I record to mp4, NVIDIA NVENC H.264, CBR, 30000 KBS, Keyframe 0, Max Quality, Profil high, Lockahead and Pyscho Visual Tuning is turned on. Max B-Frames 2.
When you test it, the first resume of the recording works sometimes. But if you do a second pause and resume afer a few seconds, the error will show up.
So it musst be a OBS 28.x error?