Using IOMMU through the "userspace PCI" vfio driver, as done in pass-through scenarios, is a different path than using it through the DMA API.
Re:Struck by a Thunderbolt
by walterbell on Wednesday February 27, 2019 @07:48AM
(#19262891)
IOMMU is also exercised by Xen PCI passthrough (e.g. QubesOS network and USB driver VMs) and SR-IOV (e.g. AWS Nitro networking).
And people who use GPU passthrough rely on IOMMUs, so it's not like those code paths are not being exercised.