IOMMU groups for Thunderbolt 4

I think there is only one USB 3.1 gen 2 controller shared by all 4 ports. So maybe you could split the Thunderbolt PCIe root ports and USB4 controllers between guest and host OSs but USB 3.x functionality would be weird (if it’s not USB from a Thunderbolt device using tunnelled PCIe). I’m not sure since I don’t have any experience with Tiger Lake or with VMs that can take over a PCIe device. I know VMs can take over specific USB devices without taking over the PCIe controller so maybe there’s a work around if there’s a problem.