Second cuda is not hardware dependend
That's essentially an emulation layer. Nvidia make DLSS specifically for their GPUs, which have CUDA cores on them. It's the reason why DLSS doesn't work on their pre-CUDA core hardware.
Could they make DLSS work on AMDs hardware? Sure, they could - but it would not be DLSS as we know it, and again - why would they? They are allowed to make stuff exclusively for their hardware.
But nvidia got dragged across the coals for using frame-gen in their performance benchmarks too. Did you miss that?
Also ATI wasn't owned by AMD then.....AMD aquired ATI in 2006. Your link is from 2001.
Also no one should be listening to official GPU manufacturer benchmark results. No one. Review companies do their own benchmarking, and you do know that you can turn off DLSS and DLSS Frame-Gen, don't you? I haven't seen any reviewers only compare DLSS+Frame-Gen on an nvidia card to native-with-no-frame-gen on AMD cards. You must have, so can you link to any?