Hi,
I would say the RLCMAC side looks fine. It looks like the SGSN is rejecting the ATTACH REQUEST. You may have a misconfiguration in the encryption config of osmo-sgsn?
Unfortuantely, your pcap doesn't contain the contents of the Gb interface ("gprs-ns" filter in wireshark), so it's difficult to say what's going on.
Please share a pcap containing gprs-ns (PCU<->SGSN) and gtp (SGSN<->GGSN) packets in order to find out what's going on. Share also a log file of osmo-sgsn (or use gsmtap log) with debug enabled to find out why is the SGSN rejecting it.
Regards, Pau