EDIT: Mostly duplicate - I didn't see page 2 of the thread before posting.
The general answer is simple. The VT-d functionality, in those systems that have it, is part of the North-Bridge functionality (memory controller). When the NB functionality is part of the CPU (as in the LGA-1155/1156 CPUs), VT-d functionality would be part of the CPU chip. When the NB functionality is separate from the CPU chip, it would be part of the NB chip. Additionally, some support for VT-d appears to be required in the South-Bridge chip.
For the LGA-1366 CPUs, the NB functionality is in a separate chip. The VT-d support information for the X58 (the single-socket LGA-1366 chipset) is found in sections 1.1.8 (page 21) and 6.5 (page 98) of the
X58 chipset datasheet. This document implies that VT-d is part of the X58 chipset, and I have verified this to be the case. Furthermore, the MB BIOS would need to be able to enable/disable the VT-d, so availability of this feature might be different on two different MBs with the X58 chipset.
The NB integrated into the LGA-1156 CPUs can support VT-d, but Intel disables it on the lower-end models. All the 34xx CPUs support it, as do the i7-8xx CPUs. The i5 and i3 CPUs don't. The VT-d support information is found in section 5.28 of the
chipset datasheet (page 272). This document implies that VT-d is part of all the 5-series chipsets. Actual verification of this would need to be done on a chipset-by-chipset basis. Furthermore, the MB BIOS would neeed to be able to enable/disable the VT-d, so availability of this feature might be different on two different MBs with the same chipset.