It would only help if your SG hardware is slower at processing merges
than the IOMMU.
We found some long ago that was (old MPT Fusion) that gained
a few percent on some benchmarks, but that might be quite different
depending on the particular IO controller and chipset.
Also biomerge was used for the AMD K8 GART "IOMMU" which is
relatively slow, the situation on more modern x86 IOMMUs might be
different. Also the GART IOMMU is small and fragmentation is more
likely.
The situation on the more modern real x86 IOMMU (like in newer Intel or IBM
chipsets) might be also different.
Still I would expect that modern IO controllers are typically fast
enough at processing SG lists that it shouldn't matter much.
-Andi
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