I’m sorry you’re dealing with this, especially when you need access to the files on the drive.
The motherboard replacement can affect BitLocker because the TPM security chip is part of the motherboard. On the BitLocker screen, note the first eight characters of the Recovery Key ID, then compare them with the Key ID shown beside the 48-digit key in your Microsoft account. Only the key with the matching ID will work.
If they do not match, check any other Microsoft accounts that may have been used to set up the laptop. Also check whether the key was saved to a USB drive, printed, or associated with a work or school account.
Because the motherboard was replaced, I would also contact Dell and ask them to verify that the BIOS/UEFI and TPM configuration is correct for the replacement board. Do not clear the TPM or reset the computer while the files are still needed.
Unfortunately, if no recovery key matches the ID shown on the laptop, the encrypted drive cannot be unlocked. The remaining option would be to reset or reinstall Windows, which removes the files on the drive.
Please note that this is a user-to-user support forum. Moderators and contributors cannot access accounts or Microsoft’s back-end systems. We can only provide technical guidance on reported incidents, requests and ideas
Thank you for your time and understanding