The option was originally set to 'n' to prevent IPTS from breaking. We now have patches that fix that in a more direct way, so we can drop this workaround.
@@ -62,12 +62,6 @@ CONFIG_ACPI_I2C_OPREGION=y
# CONFIG_INPUT_EVBUG is not set
-##
-## Do not enable Intel IOMMU by default, it breaks IPTS/ME.
-
-CONFIG_INTEL_IOMMU_DEFAULT_ON=n
##
## Config options required for backlight on Surface 3.