Apparently all of the Intel Sapphire Rapids CPUs have the accelerator modules, they're just enabled by a software license. A safe bet is that all of the hyperscalers would have them enabled, otherwise these Intel CPUs are pointless and totally uncompetitive with 9004 series AMD chpis.
The question is whether they are passed through to VMs. Even with accelerators, I have been wondering why cloud providers even bother with Intel unless they're getting the processors basically for free.