1. NetApp ONTAP 9 SAN Administration Guide: In the "NVMe configuration workflow" section
it states
"Create an NVMe subsystem and add hosts to it... An NVMe subsystem is analogous to an iSCSI initiator group (igroup). It specifies which hosts can access the namespaces that are mapped to it." (Search for "NVMe subsystem is analogous" in the ONTAP SAN Administration Guide for your version).
2. NetApp Technical Report TR-4684: NVMe over Fabrics at NetApp: Section "NVMe Subsystems
" states
"In ONTAP
an NVMe subsystem is analogous to an igroup in FC or iSCSI. It is a container for namespaces and defines the hosts that are allowed to access those namespaces." (Page 10).
3. NetApp ONTAP Command Reference Manual: The command vserver nvme subsystem host add is used to "add a host to an NVMe subsystem." The existence and function of this command directly support that subsystems are used to manage the list of hosts.