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If I'm reading this correctly, a Linux kernel parameter `gather_data_sampling=off` will be implemented to disable the mitigation: https://www.intel.com/content/www/us/en/developer/articles/t...

Wouldn't it make sense to use mitigations=off to turn this off?

Well, that turns off all mitigations, so I guess it depends on whether you are concerned with some other vulnerabilities such as Spectre, etc.