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dracut should update rngd initramfs service file with the latest rng-tools updates including a FIPS one:

/usr/lib/dracut/modules.d/06rngd/rngd.service

$ rpm -qf /usr/lib/dracut/modules.d/06rngd/rngd.service 
dracut-057-3.fc36.x86_64

please see details in: bz2154804#c8

the new file content should be:

[Unit]
Description=Hardware RNG Entropy Gatherer Daemon
DefaultDependencies=no
Before=systemd-udevd.service
ConditionVirtualization=!container
ConditionKernelCommandLine=!fips=1

[Service]
Type=simple
ExecStart=/usr/sbin/rngd -f --fill-watermark=0 -x pkcs11 -x nist -x qrypt

this pack of dracut bzs:
fedora: https://bugzilla.redhat.com/show_bug.cgi?id=2181540
rhel9: https://bugzilla.redhat.com/show_bug.cgi?id=2181541
rhel8: https://bugzilla.redhat.com/show_bug.cgi?id=2181543

No. A unit file should only be duplicated in dracut if there's no other way. We want less divergence from the real system, not more. There's nothing initrd-specific in the unit file you propose, hence it should just be copied from the system.

i was not sure if there's some specific requirements/restrictions for unit files for initrd/dracut. 
if there's none, then great, please, copy it from the system.

Setting ITM 26 as agreed with QE.

Testd & created PR: https://github.com/redhat-plumbers/dracut-rhel9/pull/64

Since the problem described in this bug report should be
resolved in a recent advisory, it has been closed with a
resolution of ERRATA.

For information on the advisory (dracut bug fix and enhancement update), and where to find the updated
files, follow the link below.

If the solution does not work for you, open a new bug report.

https://access.redhat.com/errata/RHBA-2023:6654