The B50 certainly does. So Likely same for B70.

https://youtu.be/xii8bqmE6jk?si=EqpzZYA-z-46F697

I have unfortunately only confirmed 24 VFs on an Asrock Creator B60 Pro, later nerfed to 8 VFs after an intel update. I think someone tested the B70 Pro on the Level1Tech forums. I might consider buying a B70 myself just to confirm it.