I had a look into the whole geometry nodes topic recently, and I have mixed feelings so to say. On one side, it would open a whole new dimension to the concept of parametric objects, far beyond what revit families or gdl can offer in the near future (if ever) . It's like visually programming your objects behavior, controlling the representations and properties even of every instance individually. Maybe intelligent interaction between objects (based on proximity or other?) could be implemented. Live update based on construction or production progress, stock availability etc. What can go into a python script could go into a node.
However, this would digress from a "pure" IFC solution, wouldn't it? The blend-file would contain more information than the IFC file.
Creating IFC geometry in geometry nodes would be quite interesting, extrusions, swept discs and all. What is your opinion about this?