There are 10 games in my database with this variation played on a high level and the White score is +6-2=2, almost always White is the elo-wise weaker player. The highest rated White player to employ this line is GM Tigran L. Petrosjan and he won his two games on a 2400+ level, against higher rated opponents.
Since it is played at such high level, repeatedly and with success, I suspect there is an idea to this sacrifice, but reviewing games and consulting the engine did not give full clarity. In fact the engine gives lines different to what is played, mostly going for Bf4 and trading queens.
The sacrifice in question is 8. g5!? (instead of say 8. Bg2), which compels Black to take on e4.
Only one Black player supported his Bishop with 10...d5, the rest retreated with 10...Bb7. My questions are: Why does White not only give, but provoke Black to take the pawn and why do most players not play ...d5 (after ...d5, f3 Bg6 and the position would seem very solid for Black)? Is it because they do not know the position and it looks as if the Bishop could be harassed and restricted after closing the diagonal?
[White "Petrosian, Tigran L (2568)"]
[Black "Smirnov, Pavel (2645)"]
[FEN ""]
1. e4 c5 2. Nf3 d6 3. d4 cxd4 4. Nxd4 Nf6 5. Nc3 a6 { B90 Sicilian Defense: Najdorf Variation } 6. Rg1 b5 7. g4 Bb7 8. g5 Nxe4 9. Nxe4 Bxe4 10. Qg4 Bb7 11. Bg2 Qc7 12. Be3 g6 13. O-O-O Bg7 14. f4 O-O 15. h4 Nd7 16. Bxb7 Qxb7 17. f5 Ne5 18. Qh3 Qe4 19. h5 Nc4 20. Rge1 Rfc8 21. hxg6 hxg6 22. fxg6 fxg6 23. Kb1 Qd5 24. Bc1 Rf8 25. Ne6 Qf5 26. Qxf5 Rxf5 27. Nxg7 Kxg7 28. Rxe7+ Kf8 29. Rh7 Kg8 30. Rh6 Kg7 31. b3 Ne5 32. Rxd6 Rf1 33. Re6 Ng4 34. Rexg6+ Kf7 35. Rxa6 Rd8 36. Rhd6 Re8 37. Rd4 Rg1 38. Kb2 Ree1 39. Rd7+ Ke8 40. Rh7 1-0
Here's a game where Black played ...d5:
[White "Nadj Hedjesi, B. (2311)"]
[Black "Milosevic, A. (2269)"]
[FEN ""]
1. e4 c5 2. Ne2 Nf6 3. Nbc3 d6 4. d4 cxd4 5. Nxd4 a6 { B90 Sicilian Defense: Najdorf Variation } 6. Rg1 b5 7. g4 Bb7 8. g5 Nxe4 9. Nxe4 Bxe4 10. Qg4 d5 11. f3 Bg6 12. f4 e6 13. Be3 Qa5+ 14. Bd2 Qb6 15. f5 Bc5 16. fxg6 Bxd4 17. gxf7+ Kxf7 18. Rg2 Nd7 19. g6+ hxg6 20. Qxg6+ Ke7 21. O-O-O Rae8 22. Rg3 Kd8 23. Ra3 Kc8 24. Ba5 Qa7 25. Bc3 Bc5 26. b4 Be3+ 27. Kb1 Qb6 28. Bxg7 Rhg8 29. Qf7 Rd8 30. Bh3 Rge8 31. Rxd5 exd5 32. Bxd7+ Rxd7 33. Qxe8+ Kc7 34. Rc3+ 1-0