Did you check if "/etc/sysctl.conf" does (not) actually exist?
The error was generated by tar, called in your "/etc/cron.daily/pvehost-backup". Don't you think it would be a great idea to post that script, to give us a chance to grasp what you are doing?
It used to belong to the package "procps", by the way. You can find this information by asking dpkg on an older Debian, e.g. Bookworm (here: a not yet upgraded PBS3):