Here's the pastebin with the output above (2.6 kernel, so not quite everything)...
Below is what I see about the the SR-IOV and ACS support for then passing through the VFs.
I'm not familiar with this chipset and how DMI is used in it. I do too want to know if I could use SR-IOV here.
I would like to see how IOMMU groups are created with this:
$ find /sys/kernel/iommu_groups/ -type l
Maybe you could post that too?
Also the version of ixgbe that is upstream in the kernel now (4.2+?) should support the X552/X557-AT.
Perhaps you might boot off a Ubuntu 15.10 or latest Arch USB disk and try this:
$ echo 7 > /sys/class/net/eth0/device/sriov_numvfs
Where 'eth0' is replaced by one of the I350 and X552/X557-AT adapters.
The network controllers (4) and (6) support SR-IOV. The root port (3) upstream of (4) supports ACS.
However the host bridge (1) upstream of everything and chipset root port (5) upstream of (6) don't report ACS capabilities.
The ACS support (or potential absence of actual or reported support for it) might not prevent the VFs from being created. It would prevent the created VFs from being passed through if the created VFs are not at least all in one IOMMU separate from the PF (i.e. devices 03:00.0 and 03:00.1).
(1) 00:00.0 Host bridge [0600]: Intel Corporation Xeon E7 v4/Xeon E5 v4/Xeon E3 v4/Xeon D DMI2 [8086:6f00] (rev 02)
...
(2) \-[0000:00]-+-00.0 Intel Corporation Xeon E7 v4/Xeon E5 v4/Xeon E3 v4/Xeon D DMI2
...
(3,4) +-02.2-[03]--+-00.0 Intel Corporation Ethernet Connection X552/X557-AT 10GBASE-T
...
(5,6) +-1c.0-[05]--+-00.0 Intel Corporation I350 Gigabit Network Connection
(1) 00:00.0 Host bridge [0600]: Intel Corporation Xeon E7 v4/Xeon E5 v4/Xeon E3 v4/Xeon D DMI2 [8086:6f00] (rev 02)
[No ACS Capabilities Reported]
...
(2) 00:01.0 PCI bridge [0604]: Intel Corporation Xeon E7 v4/Xeon E5 v4/Xeon E3 v4/Xeon D PCI Express Root Port 1 [8086:6f02] (rev 02) (prog-if 00 [Normal decode])
...
Capabilities: [110 v1] Access Control Services
ACSCap: SrcValid+ TransBlk+ ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-
ACSCtl: SrcValid+ TransBlk- ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-
...
(3) 00:02.2 PCI bridge [0604]: Intel Corporation Xeon E7 v4/Xeon E5 v4/Xeon E3 v4/Xeon D PCI Express Root Port 2 [8086:6f06] (rev 02) (prog-if 00 [Normal decode])
...
Capabilities: [110 v1] Access Control Services
ACSCap: SrcValid+ TransBlk+ ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-
ACSCtl: SrcValid+ TransBlk- ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-
...
(4) 03:00.0 Ethernet controller [0200]: Intel Corporation Ethernet Connection X552/X557-AT 10GBASE-T [8086:15ad]
...
Capabilities: [160 v1] Single Root I/O Virtualization (SR-IOV)
IOVCap: Migration-, Interrupt Message Number: 000
IOVCtl: Enable- Migration- Interrupt- MSE- ARIHierarchy+
IOVSta: Migration-
Initial VFs: 64, Total VFs: 64, Number of VFs: 0, Function Dependency Link: 00
VF offset: 128, stride: 2, Device ID: 15a8
Supported Page Size: 00000553, System Page Size: 00000001
Region 0: Memory at 0000000000000000 (64-bit, non-prefetchable)
Region 3: Memory at 0000000000000000 (64-bit, non-prefetchable)
VF Migration: offset: 00000000, BIR: 0
...
(5) 00:1c.0 PCI bridge [0604]: Intel Corporation 8 Series/C220 Series Chipset Family PCI Express Root Port #1 [8086:8c10] (rev d5) (prog-if 00 [Normal decode])
[No ACS Capabilities Reported]
(6) 05:00.0 Ethernet controller [0200]: Intel Corporation I350 Gigabit Network Connection [8086:1521] (rev 01)
...
Capabilities: [160 v1] Single Root I/O Virtualization (SR-IOV)
IOVCap: Migration-, Interrupt Message Number: 000
IOVCtl: Enable- Migration- Interrupt- MSE- ARIHierarchy-
IOVSta: Migration-
Initial VFs: 8, Total VFs: 8, Number o Capabilities: [110 v1] Access Control Services
ACSCap: SrcValid+ TransBlk+ ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-
ACSCtl: SrcValid+ TransBlk- ReqRedir+ CmpltRedir+ UpstreamFwd+ EgressCtrl- DirectTrans-f VFs: 0, Function Dependency Link: 01
VF offset: 384, stride: 4, Device ID: 1520
Supported Page Size: 00000553, System Page Size: 00000001
Region 0: Memory at 0000000090040000 (64-bit, prefetchable)
Region 3: Memory at 0000000090060000 (64-bit, prefetchable)
VF Migration: offset: 00000000, BIR: 0