An OpenCV filter for instance can be inserted between publisher and subscriber. The fiter is getting frame by frame in form of an OpenCV Mat delivered by KMS. After processing the frames are re-encoded in the format the subscriber(s) have negotiated with KMS. That way it is not a plain SFU, though. But works pretty well.
I'm using different filters for e.g. OpenCV calibration, barcode detection, Aruco code detection etc.
No filter, no transcoding (generally), plain fast SFU functionality.