i.e. you have a vgpu card (or a consumer card you an map to the equivalent vgpu card) and nvidia drivers and tools lets you load drivers that essetially partition it into XGB (all partitions being the same X) and then you just gpu passthrough the newly created device that maps to a single partition into the vm?
the whole trick being the ability to trick nvidia's drivers into thinking that the consumer gpu is really the server model, but otherwise it becomes just normal nvidia usage?