vgpu

From what I understand so far, a vCPU is a CPU that you can assign more virtual cores than physical cores, so they act sort of like threads. Whereas, I don't fully understand what vGPUs are. I believe they just divide up GPU cores for VMs. So am I correct or not? And can someone tell me what the...

Could you use multiple GPUs together and use a VM to connect them into a vGPU (if the Graphics Cards support virtualization) so that you can have parallel tasks running together on the multiple GPUs? (e.g. using 2 GPU and connecting them into 1vGPU)