That commit disables the lazy mode by default on processors supporting the XSAVEOPT instruction. But, it's possible to override that default with the eagerfpu= kernel command-line option, or that a hypervisor has masked out support for that instruction even on hardware with XSAVEOPT support.

The point is: although relatively unlikely, it is still _possible_ that you need some mitigation even if you have newer hardware (Sandybridge or newer is where XSAVEOPT first showed up, I believe).

Disclaimer: I work on Linux at Intel.