XCP-NG hardware - SR-IOV BIOS setting?

So I’m back poking at XCP-NG on my old Dell CS24-TY machines and noticed in the BIOS that there was an SR-IOV setting that was disabled. It was right next to VT-D so I thought it might have something to do with virtualization and it does. But I’m not sure I understand it fully, here is a wikipedia brief on it:

Trying to decide if I want or need this, don’t have any PCI cards installed that I need to pass through to a VM, and XCP-NG seems to pass things though anyway. Just wondering if anyone can enlighten me on this.

If you are not passing through any devices then you do not need it.