No, the GPUs have their own hardware RoT that measures the firmware. Modern GPUs are basically parallel computers with their own RAM, bootup sequence, BIOS, operating systems (drivers and firmware together are basically an OS), compiler toolchains, debuggers, sub-drivers and so on.
One which needs to be opened to users/owners instead of locked away. A price-doubling 100% sales tax on Universal Machines which lock owners out like with video cards (and their firmware), should make products which are not fundamentally significantly GNU-ideals friendy unaffordable to the average consumer (and therefore not economically viable anymore). Siemens can still sell their $5MM machine for $10MM to BASF or whatever, because BASF can afford to borrow double to pay the tax, but Cletus and Dorothy will not be buying sony playstations and apple iphones because $2,000+ isn't worth it.