No, it doesn't. The support isn't there for other OSes (yet).
You won't be able to do viable GPU pass-through for quite some time and even then, it will not work like you think.
Windows and Linux support Intels iGPU. I don't believe that either supports the M1 gpu since Apple certainly does not support those OSes on their hardware.
It does, macOS guests have access to the paravirtualized Metal device.
GPU pass through was new to me [1]
[1[ https://www.reddit.com/r/VFIO/comments/5bwp4u/what_is_gpu_pa...