A GPU is optimised for 3D rendering (and is useful for parallel computations in general). An NPU is optimised for neural network inferencing. These algorithms both involve matrix mathematics but they are not the same. The NPU hardware design matches the deep neural network inferencing algorithm. For example it has an "Activation Function" block dedicated to computing the activation function between neural network layers. It is optimised and specialised for one very specific algorithm: inferencing. A GPU would beat an NPU for training, and any other parallel computations besides inferencing.