There is a "library replacement" for CUDA from AMD called HIP, that you can use to map CUDA programs to ROCm. But... it doesn't work very well.
NVIDIA also open-sourced CUDA support for Clang and LLVM. So anybody can extend clang to map CUDA to any hardware supported by LLVM, including SPIRV. The only company that would benefit from doing this would be AMD, but AMD doesn't have many LLVM contributors.
Intel drives clang and LLVM development for x86_64, paying a lot of people to work on that.