A few months back it was brought up on the Intel driver mailing list around SR-IOV support for Panther Lake's Xe3 graphics. This goes along with Intel open-source Linux driver developers being quite busy on SR-IOV support for Battlemage dGPUs as part of their Project Battlematrix. Unfortunately, I wasn't provided any answer at Intel Tech Tour in Arizona whether SR-IOV support will be found with all Panther Lake SKUs or reserved for select offerings...

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