One way I might handle this would be to have a TPM on the GPU itself. Then you can move the GPU about all you like, and it will work. The GPU would have to implement an API and protocol that allows the DRM site to do attestation via software running on the CPU, but that seems doable.

The other way would be accept that the GPU that the content is to be played on might not be the same as the device on which the TPM exists. You could have the GPU on a computer halfway around the world and use a TPM from another system to which the user account is registered on the DRM site. Not great, but as a form of account sharing and subject to account sharing detection, it's not bad.