Not supporting something means that there can be no direct comparison. You benchmark in the common environment. If some card support AI upscaling and the other doesn't then there can be no direct comparison between them in AI upscaling - only upscaling vs native where the IQ is different and the results are up to a personal taste mostly.
When you support something which your competition also support you will get into direct comparison territory. And being still slower there won't make you much good, even if your GPUs will provide some performance benefits in the same mode - just for example a smaller one than that of your competition.
I dunno, I don't see much reason for AMD to push for something which will mostly benefit NV h/w to be integrated into all console games.