Hey Bart,
In general, exposing IOMMU to the OS can increase performance, especially for VMs that are using high-performance devices such as GPUs.
However, there are some cases where exposing IOMMU can actually decrease performance. This can happen if the VM is not configured properly or if the device is not compatible with IOMMU.
If you're running performance-critical workloads that require direct hardware access, it's worth exploring. However, for more general workloads, the performance impact might not be substantial enough to warrant the added complexity.