A lot of this coincides with my own experiments I did to pass-through consumer AMD GPUs into VMs [1], which the Debian ROCm Team uses in their CI.

The Debian package rocm-qemu-support ships scripts that facilitate most of this. I've since generalized this by adding NVIDIA support, but I haven't uploaded the new gpuisol-qemu package [2] to the official Archive yet. It still needs some polishing.

Just dumping this here, to add more references (especially the further reading section, the Gentoo and Arch wikis had a lot of helpful data).

[1]: https://salsa.debian.org/rocm-team/community/team-project/-/...

[2]: https://salsa.debian.org/ckk/gpu-isolation-tools