Asahi said it's present in M2 hardware, will likely be supported in future MacOS.
https://social.treehouse.systems/@marcan/109838053800961073
Asahi Linux is introducing support for some brand new Apple Silicon features faster than macOS.. M1 has a virtual GIC interrupt controller for enhanced virtualization performance. Linux supports it, macOS does not.. M2 introduced Nested Virtualization support. The patches for supporting that on Linux are in review; macOS still doesn't support it.