Theoretically speaking, the following may be possible.
First, as the Colonel hinted at, a GPU does not like to simultaneously work on multiple 3D applications like games. If you've ever tried to boot up two games at once, you've likely seen an error that one game couldn't find a DX adapter, or something similar, because the first game has already monopolized it. Even if you could get all three games running on the GPU setup, you're asking it to render three independent instances simultaneously, one of which is a triple-screen view. That's a HUGE load for any GPU, even in SLI.You're pushing more pixels than a 4K screen, and 40% of them are not linked to the other 60%, which makes it harder.
The solution would be three independent graphic adapters. This would allow each one to handle its own game instance. You would need to dictate each game instance to a different adapter ( and this is tricky or impossible on some games as they automatically try to use the primary system display adapter. Next you have to contend with specifying which display the games run on, since nearly all games default to the primary system display ( though the VMs may be able to solve this one since they each would have their own primary display ). You'd also need to make sure the game you're playing on the base machine can be run in a windowed mode so as not to blank out the other screens being used. So this could solve the graphical problems, but there are still other concerns.
You'll need three keyboards and three mice plugged into the computer and the requisite software to split the input. To my knowledge, Windows doesn't offer this functionality natively, you'd need third-party software ( perhaps the VMs can be configured to recognize only one keyboard mouse pair, I've never tried doing that, but you'd still need the base computer to ignore the inputs from the other devices, except to pass them on to the VMs ).
lThe 6900K is a beefy chip, but you're trying to run three game instances, three Windows instances, and all the virtualization and other background tasks associated with that. That's a hefty load, even for an 8C/16T chip. Nw yes, you could allocate resources so that each VM has 8GB RAM and 2C/4T for itself, leaving you with 16GB RAM and 4C/8T for the base Windows instance. On paper it should work, but I can't vouch for real-world performance of that. My guess is the virtualization will take its toll on the CPU, but more on the GPUs. I think the input lag on the VM games would be noticeable.
So, if you can meet all these criteria, yes, I think it would be theoretically possible. However, it is a much more complex, difficult, and expensive solution than just getting multiple computers. If you want to use the VMs to control installed software with checkpoints and save states, it's nearly as easy to just get some imaging software and reimage the sons' computers.