If I understand correctly I/OAT technology is not supported on Windows Server 2012 and newer. However I/OAT it's still supported by Linux.
If I use Windows Server 2016 as a Hyper-V host and have SR-IOV and I/OAT enabled in the BIOS, will a Linux guest VM have access to I/OAT technology because SR-IOV gives the Linux VM direct access to the NIC?