IANAL, but I don't see how this can be enforced (in the US) given the legal history of emulation. This is effectively just emulation. c.f., https://emulation.gametechwiki.com/index.php/Licensing
I think they're trying to do the trick where they don't ban the emulation per se, but they make it a violation of the license to disassemble the code to understand how it works. Then they go after emulating projects for copyright infringement, since they must have violated copyright to get a compatible version running. It's a dirty trick IMO, but it has seen some mixed success.
I wonder legally if it would work to instead have licensing that charged a reasonable fee to run CUDA on non-NVIDIA hardware. Just don't enforce it for developers, but have it big enough and enforced enough so corporations would hesitate or pay... or just make it large enough to make it not make sense to run on non-NVIDIA cards.