Thanks for taking the time to troubleshoot it with me. I really appreciate it. I checked indeed after the reboot, if the new config was applied on the BIOS NIC, and indeed the VF were 0 and SRIOV_EN was FALSE.Possibly to reboot actual nic, maybe you must actually power down the power going to the nic, so that the nic itself restarts. So maybe a plug revival is required. IDK, but maybe check the number of VFs showing after a restart.
Wish to have any other kind of PCIe card to connect and try to pass it through... to understand if it's the NIC or the motherboard...