The issue might not be with the host instances. I get this error even before, when I start the Enterprise SSO service on the second server. I get this error.
Failed to retrieve master secrets. Verify that the master secret server name is correct and that it is available.
Secret Server Name: prashant
Error Code: 0x80070005, Access is denied.
The SSO service on the second server using a domain user that has complete administrator priviledges on both the servers. Even in database. What else should I look at?