The advantage of these is the access to the larger memory. And they are able to be linked together such that they all share the same memory via NVLink. This makes them scalable for processing the large data and holding the models for the larger scale LLMs and other NN/ML based models.
They are massive, I can imagine them being comparable to a 3090 at all.
Though I think the comment you're replying to was talking about them both using the same Nvidia GPU architecture, Ampere.
GPUs connected with NVLink do not exactly share memory. They don't look like a single logical GPU. One GPU can issue loads or stores to a different GPU's memory using "GPUDirect Peer-To-Peer", but you cannot have a single buffer or a single kernel that spans multiple GPUs. This is easier to use and more powerful than the previous system of explicit copies from device to device, perhaps, but a far cry from the way multiple CPU sockets "just work". Even if you could treat the system as one big GPU you wouldn't want to. The performance takes a serious hit if you constantly access off-device memory.
NVLink doesn't open up any functionality that isn't available over PCIe, as far as I know. It's "merely" a performance improvement. The peer-to-peer technology still works without NVLink.
NVidia's docs are, as always, confusing at best. There are several similarly-named technologies. The main documentation page just says "email us for more info". The best online documentation I've found is in some random slides.
https://developer.nvidia.com/gpudirect
https://developer.download.nvidia.com/CUDA/training/cuda_web...
Or would it be possible to split the model layers between the cards like you can between RAM and VRAM? I suppose in that case each card would be able to evaluate the results of the layers in its own memory and then pass those results to the other card(s) as necessary.
Simulations where this isn't true is any that need double floating point (which you previously were able to do in the Titan series of consumer-ish cards). And where it is super important for DL is the VRAM it allows you to use much larger models. Plus the added features of being able to string them together and share memory which is an important feature that has been left off consumer cards (honestly in a way that makes sense because SLI has been dumb for some time).
I actually have one for sale (the 40GB PCIe one), but I haven't got to list it on eBay due to lack of time yet (and because I didn't think there was so much interest in it).
To be sincere, maybe for DL this is really much better than the alternatives, but for some simulations and parallelizing come radiative transfer code, it was not that much better than a RTX 4090 with the extra hassle that it's more difficult to cool it.