I know this thread is old, but I guess I can add some info. The SR-IOV is a technology aimed to be universal for most new PCIe devices.
In my understanding, IOMMU alone is not enough to take advantage of SR-IOV capable hardware, it requires at least 2 underlying technologies aside from Intel VT-x and VT-d or similar technologies from AMD. I believe IOMMU is the “Memory Address Translation” which is one, and two is the “ACS or Access Control Services”. The SR-IOV capable hardware has “PF or Physical Function” and “VFs or Virtual Functions” which are exposed by the “Access Control Services”. The “Memory Address Translation or IOMMU” is responsible for routing the “Virtual Functions” to the Virtual Machines thru the Memory Address Space.
So you need a motherboard that supports both “Memory Address Translation or IOMMU” and “Access Control Services(ACS)”.
Correct me if I am wrong about IOMMU and Memory Address Translation.
And if you want to DDA (discrete device assignment) a GPU, I believe you still need those supporting features.
Those features are considered as “enterprise”. But you can request gigabyte for a BIOS update. In my experience, on ASUS, their technical support and Engineering team are willing to talk about SR-IOV and create a BIOS update with ACS enabler for the motherboard chipset, since the chipset specs support SR-IOV.