We all know the OVMF TianoCore2. The great virtual machine firmware framework used by VirtualBox and KVM (by default). It's a complete and beautiful reference implementation of the UEFI spec. But do we need the PEI phase? The SEC phase in a virtual machine? That we can directly start from a DXE (or PEI phase to setup DXE environment) that skips SEC phase and legacy burdens (via usage of VMCS/VMCB or corresponding control structure for firmware) directly. Hypervisor provides the ACPI tables and PCIe configuration space. So firmware is used more as a "get it done" layer to boot a modern OS than a full implementation.