libuv disables SQPOLL by default and leaves it to the user/admin to enable/disable. However, I believe it's currently not possible to do this in node.
We should add a check for a UV_LOOP_ENABLE_IO_URING_SQPOLL env flag and call uv_loop_configure with the libuv flag UV_LOOP_ENABLE_IO_URING_SQPOLL.
Refs: libuv/libuv#4492