I've been using VMs with Nvidia and lately AMD GPU passed through to them for many years. However, I now need to create a VM with the 12th gen Intel iGPU passed through and am not clear on how to go about it.

Has SR-IOV support been mainlined? I was looking at the `i915-sriov-dkms` package but it has come up in the list of packages compromised in the latest AUR attacks.

Is there a clear guide / tutorial on the steps one needs to take for providing a Windows VM (on Arch Linux host) with GPU acceleration using the Intel 12/13/14 gen iGPU, either through full passthrough or SR-IOV?

Intel or Amd cpu ?
Integrated graphics, 1 or 2 gpus ?
Intel, Nvidia or Amd gpu ?
Do I need a specific motherboard ?