Hi @ccto!
It is normal for needs-restarting -r to request a reboot if you have made kernel or system service updates. Reboot again and the message should no longer appear.
If you want to avoid such issues, I recommend KernelCare from TuxCare, which will eliminate unnecessary restarts.
All the best! 
That was not the question though, was it?
Yes, there are some packages (kernel and some core libs), whose updated content does not get into use without a reboot: Identify packages that will require a system reboot after an update - Red Hat Customer Portal
Logically, right after boot the needs-restarting -r should say:
No core libraries or services have been updated since boot-up.
Reboot should not be necessary.
(Which I did got from rather minimal AlmaLinux 10 x86_64_v2 system.)
The question is thus, what makes system @ccto look “changed”?
Did something run dnf up during startup? dnf history should tell that.
hello
I believe this issue is caused by the same phenomenon described in Red Hat Bugzilla #2137935 (2137935 – dnf needs-restarting always true). Since Fedora 40 is essentially the development upstream for RHEL 10, and AlmaLinux 10 is based on RHEL 10, it is very likely that this behavior will also appear on AlmaLinux 10.
Specifically, after updating systemd or other core components, the needs-restarting -r command sometimes continues to report that a reboot is required, even after rebooting once. As reported in the bug, a second reboot typically resolves the issue.
Therefore, unless this is fixed in RHEL 10, I expect that AlmaLinux 10 will continue to show the same behavior. The underlying root cause needs to be addressed in RHEL 10 for the problem to be fully resolved in AlmaLinux 10.