VM won't Power ON after a vMotion to another Host or Power outage.
It fails with the error: "Device PCI device 0 uses backing <gpu_###-##>, which is not accessible."
From the VM Edit settings, the vGPU cards will be unavailable as well.
None of the vGPU cards are available from the ESXi host's PCI devices.
PCI Devices are in a Disabled State, as we can see in the Manage > Hardware > PCI Devices view under the Passthrough column: