As explained on GPU Rendering - Blender 4.3 Manual
Hardware acceleration via Intel's oneAPI requires:
a Intel® Arc™ graphics card with the Xe HPG architecture
Which can be found only on discrete (dedicated) GPUs from the Intel Arc A-Series. Your Intel Ultra 7 155H have an Arc Xe-LPG 128EU integrated graphics. It's simply not part of the supported hardware.
Moreover, for anyone who does have the supported hardware, you still need specific minimum driver versions (and for linux, it seems, a specific type of drivers?):
Minimum driver versions:
Windows: Intel Graphics Driver XX.X.101.5518
Linux: intel-level-zero-gpu package 1.3.27642, typically available through the intel-compute-runtime package XX.XX.27642.38
More about the Xe-LPG / Xe-HPG / Arc-A architecture differences
As explained on Intel Xe - Wikiwand:
The Xe-LPG architecture is a low power variant of Xe-HPG designed for the tile-based iGPUs (tGPUs) [...]. It is based on the same Arc Alchemist graphics (Gen 12.7) used by Intel's Arc A-series graphics cards but is optimized for operation with lower wattage and higher performance per watt.
[...]
Xe-HPG is the enthusiast or high performance graphics variant of the Xe architecture. The microarchitecture is based on Xe-LP with improvements from Xe-HP and Xe-HPC. [...]
And on Intel Arc - Wikiwand:
Intel Arc GPUs (codenamed "Alchemist" [and giving the A-Series]) [...] uses the Intel Xe GPU architecture, or more specifically, the Xe-HPG variant.
