If the target for the restore does not exist, it will be created. Patches holds JSON patches that would be applied to the target manifest before it's created. Patches should fit the target's Kind.
Example for a patch: {"op": "replace", "path": "/metadata/name", "value": "new-vm-name"}
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VirtualMachineRestoreSpec is the spec for a VirtualMachineRestoreresource
V1beta1VirtualMachineRestoreSpec