Nobody can answer that because the inner workings of the DWM are proprietary to Microsoft and they don't document it. I can tell you that it's not idle VRAM. The DWM is maintaining each display you have even when you're not doing anything. In addition, like all Windows components it's designed to maximise its use of VRAM in order to offer the best display possible with that graphics card, whilst ensuring that if additional processes need VRAM it's able to free non-essential VRAM quickly.
I can tell you too that you'll drive yourself insane by trying to second-guess the way Windows manages RAM and VRAM. You can tell nothing by looking at how much is being used at any time because you have no idea what the memory manager is doing. And the Windows memory managers are infinitely more effective at managing memory than you are.
As an example, you'd probably be horrified if your RAM and VRAM was being 100% used. Right?
Wrong. If any resource is being used to 100% then that's what you want. Isn't it? You are then getting the most use out of an expensive resource. 100% used is perfect. What's a problem is if RAM/VRAM is being 100% used and another process wants to use some RAM/VRAM. Then you have a problem.
This is why the Windows memory managers are so good at what they do. They use as much RAM/VRAM as they can to offer the best performance/response/visuals/etc. (even if that means using 100%), but they are also smart enough and responsive enough to immediately make RAM/VRAM being used for non-essential purposes available to that new process. You thus get the best of both worls, maximum use of an expensive resource with instant availability for new processes. What more could you want?
Bottom line: Looking at RAM/VRAM used is a mug's game. It's pointless. It tells you nothing. Because a mechanism far smarter and much more responsive than you (the memory managers) are in control.