Feel free to present your own theory. As far as seems described, MS added a second graphics command processor, the function of which we can only guess it. As it doesn't seem to be exposed to the devs to use, surely the logical conclusion is that it's for the system to use? And as the system multitasks with games including the system's own graphics drawing which needs to have higher priority drawing for smooth operation, doesn't it make sense to have a graphics command processor dedicated to the task with its own queues?
It has nothing in parallel with PS4's ACEs which are there for compute, not CPU anything.