There is also a thing called Virtual Function I/O and you can read more here: https://www.reddit.com/r/VFIO/ (basically you can pass hardware directly to VM and enjoy)

Note that for an NVIDIA consumer GPU, you can't really use it in the host and VM at the same time practically because they try to restrict that feature to their data center cards. You'll need another GPU to render your Linux environment if you pass through your main GPU, and most gamers are likely using NVIDIA consumer GPUs. If you have a F series Intel CPU or AMD cpu with no onboard graphics then,that means you'll need a free PCIe slot and another gpu (but even something like a GeForce 1030/radeon 570 will do for non-gaming Linux use)

AMD customer GPUs have SR-IOV disabled too.

If you want to use your customer-grade GPU on both the host and guest, there's only a single option: Intel. However, the current product on the dGPU market, Xe MAX isn't exactly the top-end GPU that people are searching for.

Except it doesn't work in a ton of cases. I've tried for days.