Trying to use Dell USB Recovery Tool to clean install Windows 10 on XPS 8920

I don't think you can use the Dell USB Recovery Tool to install Windows 10 in VirtualBox. I believe you need a Windows 10.iso.

Successfully created the usb media by first creating an unformatted partition on the media using gparted on linux The installer fails with a message that the ssd is corrupted How should I partition the ssd before running the install?

I hope I understand what you originally posted, that is, you have a computer running Windows 8.1. You have VirtualBox installed on that computer and you wish to install Windows 10 in VirtualBox so that you can run Windows 10 in a Virtual Machine. If this is correct then this may help: https://www.extremetech.com/computing/198427-how-to-install-windows-10-in-a-virtual-machine

I am not sure why you are using gparted.

Just go to the Microsoft site and follow their instructions to create a bootable 16-GB USB stick with the Win 10 ISO. You probably will have to do this from inside the virtual Win 8.1, not directly in Linux.

No I'm running Linux host and Windows 8.1 client under Virtual Box I'm using that environment to create a recovery usb flash drive to restore a different computer that's not yet in use, a Dell XPS 8920 The restore complains about the ssd

You cannot use dell recovery tool under a virtual box VM.