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3D mode will offload rendering ops operations to the host gpu and therefore requires a gpu with 3D support on the host machine. The guest side requires additional software in order to convert OpenGL commands to the raw graphics stack state (Gallium state) and channel them through virtio-gpu to the host. Currently the 'mesa' library is used for this purpose. The backend then receives the raw graphics stack state and interprets it using the virglrenderer library from the raw state into an OpenGL form, which can be executed as entirely normal OpenGL on the host machine. The host also translates shaders from the TGSI format used by Gallium into the GLSL format used by OpenGL.
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