Very interesting!
I created a node group and applied it to an ifc element to test.
I noticed that:
It's not yet a non-destructive method. The operator (in the ifc UI) applies the modifier and deletes the node group, so it's not possible to recover the previous parameters.
The element's origin is not changed, so it requires user attention.
The changes are saved to the .ifc file.
I tried something a little more complex, and it didn't work (because the node group is lost). :(
Comments
About 3 months ago apparently:
https://github.com/IfcOpenShell/IfcOpenShell/commit/273d6c10397e94c5a285551d454ac736b741f004
Very interesting!

I created a node group and applied it to an ifc element to test.
I noticed that:
I tried something a little more complex, and it didn't work (because the node group is lost). :(
