Bug#992304: IOMMU not supported on Perc H310

[Luiz Amaral <email@luiz.eng.br>]

I was recently met with this same issue while upgrading a server with a 
Perc H310 to Bullseye.

After checking the manual for this Perc series, it turns out that the 
H310 controller does not support IOMMU. The remark is on page 85 of the 
manual [1].

I can confirm that using intel_iommu=off allows the host to boot without 
issues.

[1] https://dl.dell.com/manuals/common/rc_h310_h710_h710p_h810_ug_en-us.pdf