I don't understand why Rosetta has to be involved in any way at all.
Apple provides APIs for programming low level GPU instructions, including AI workloads, on their chips, using the Metal API. Anyone interested in using Apple hardware to its full potential can just write Mac-native software, same as any other MacOS native software directly compiled as binaries to run on Mac M series chips. No Rosetta required for translating x86 instructions to ARM, when the whole thing compiles for Apple's native instructions in the first place.