I already used QEMU which was a heck more complicated than VirtualBox, although I got MacOS Big Sur running with acceptable speed at the end. Sadly no-joy with NVidia single GPU passthrough in the apple garden. But I plan to do it for Windows 10 because I want that fucking 1TB NVMe that the big ass of my Windows install is hibernating on for the second year.
What GPU are you using and if it's Nvidia, was it difficult to enable?
I use the free version for my Win10 VM. It works well, plus it's super easy to share folders between guest and host. I'm not sure about 3D though, I use it for Photoshop & Illustrator.