oracle virtualbox oracle linux 8 requires elfutils-libelf-devel

if you have oracle virtualbox and want to run virtualbox guest additions on a  centos 8, red hat 8 or oracle linux 8 vm  you will need to install kernel-devel and elfutils-libelf-devel before you run VBoxLinuxAdditions.run

# dnf install kernel-devel
# dnf install elfutils-libelf-devel

# ./VBoxLinuxAdditions.sh

see also