Zend certified PHP/Magento developer

Magento 2.4 issue with CSS/JS not being sent to browser after installation/deployment; most probably server related (Nginx/Apache)

I have seen a couple of similar issues, but none of solutions/reasons helped me. I installed Magento 2.4; tried it switch it to default and developer modes, forced it to compile and deplay static content (just in case, it says there it no need for that, but I tried just for sure; cash was flushed) and it seems like it does everything correctly, I see created files in pub directory.
When browser requests them it gets 404, mod_rewrite for Apache is enabled, I checked if I change .htaccess it changes site behavior and Apache shows it is enabled it CLI. So it has to be fine.
I have Nxinx installed as proxy, but there is no problems with other CMS such as WordPress. It is only Magento issue which I can’t solve.
I use it in local environment in Virtual Box with Ubuntu 20.04.
Nginx has following rule for CSS/JS
location ~ .*.(js|css)?$ { expires 7d; access_log off; }
Apache does not have any specific instructions for them. I get only image /frontend/Magento/luma/ru_RU/images/logo.svg Do you have any ideas, what could be wrong?