A data processing unit (DPU) is a programmable computer processor that tightly integrates a general-purpose CPU with network interface hardware.[1] Sometimes they are called “IPUs” (for “infrastructure processing unit”) or “SmartNICs”.[2] They can be used in place of traditional NICs to relieve the main CPU of complex networking responsibilities and other “infrastructural” duties; although their features vary, they may be used to perform encryption/decryption, serve as a firewall, handle TCP/IP, process HTTP requests, or even function as a hypervisor or storage controller.[1][3] These devices can be attractive to cloud computing providers whose servers might otherwise spend a significant amount of CPU time on these tasks, cutting into the cycles they can provide to guests.[1] Wikipedia “DPU”

This does not seem to be something that specifically benefits AI workloads. Maybe they focused the marketing on that because of the AI hype?