Direct GPU access requires way more than just virtual machine. You would need PCIe pass through, so the VM could control the GPU. For that, you would need eith

Direct GPU access requires way more than just virtual machine. You would need PCIe pass through, so the VM could control the GPU. For that, you would need either separate GPU, or a GPU that supports SR-IOV, and a board that supports IOMMU. ROCm specifically is not only userland, but also a kernel driver (amdkfd/amdgpu). To use it, you are going to dual boot into native Linux for a while.