I've tested multiple kernels (including -mm series) in the range of 2.6.19.7
(before sata_nv adma support went in) up to 2.6.20-rc4.
Every NCQ enabled kernel I've tested showed ata errors in dmesg. So I came to the conclusion that my system was faulty. I ran memtest86+ for a long time, but no errors were found. After some fiddling with my HW I discovered that the nforce chipset fan induced some kind of electro magnetic interference to the southbridge, which could clearly be heard as a low frequency noise if I plugged in my speakers to the onboard sound. After replacing the fan, my system is stable again. Now running 2.6.21-rc3-mm2+rsdlv31 without errors. Really strange problem he ;-)