Sure thing. What follows will assume you have a preliminary understanding of how IOMMU and IOVA works. An overview (albeit, brief) can be found on part 3 of my Pragmatic Neckbeard discussion, linked below:
So, when you pass through a GPU to a VM, you're attaching all the IOVA space (it's input/output registers) to the VM. This gives said VM exclusive access to it. The VM isn't aware of the X11 server that's trying to access it and the X11 server (for example) isn't aware of the VM that's got access to it. They're both theoretically able to access it, but when the VM tries to execute a PCI call after the X server does, you're going to have the device in an inconsistent state. Imagine trying to have two people trying to assemble the same ikea desk with a blindfold while being entirely unaware of the other person that's working on the desk. You go to pick up part D and find that screw H is no longer where you'd left it. It's the same idea if you were to share them. This would require a rewrite of the fundamental principals of the GPU drivers on both Windows and Linux for GPU sharing to be capable. At least, that's my understanding of it.
I hope this wasn't too out there. If you've read through the conceptual discussion on the link and still have questions, feel free to call me out for being a terrible writer.