In principle, using GPUs as a follower device of a CPU for use with displays is a well understood and established approach, which is not fundamentally different in multicore systems.
However, using a GPU for general purpose GPU compute can put the GPU in scope as a core, requiring similar treatment as a CPU with respect to A(M)C 20-193. The exact use case can change the required activities drastically, particularly as there is a gray area as to how core-like the GPU may be.
A white paper on this topic is on a shortlist to be added to future versions of MACH178 Foundations.