I'm afraid this won't be possible:
- NPIV let's you assign virtual WWNPs per guest, but it's more of a logical abstraction as your guest simply sees a SCSI disk on a SCSI controller like when you map RDMs.
- SR-IOV passthru is for network functions of NICs/CNAs
- VMdirectpath passthru can only map one dedicated physical PCI device to one VM (You may be able to assign a PCI device to multiple VMs, but it'll probably choke all over the place once 2 Systems try to access the same PCI device, there is no logic like SR-IOV to coordinate sharing)
And like I said, it's impractical and I don't see the point here. The closest you can get and what seems halfway reasonable (even then I heavily question the appropriateness) is NPIV and just deal with not seeing actual HBAs inside the guest.