In theory, GPU manufacturers don't have to do anything, Windows will just utilize what hardware you have.
Unfortunately, that's not the case. DirectML, for example, can't tell what tensor structure best suits a given GPU and uses the TensorFlow default for Nvidia processors but a more CPU-favored one for AMD, Intel, etc. So either one has manually configure this for every D3D12-compatible GPU that one wishes to support or one gets the GPU vendor to manage this in the drivers.
Modern TVs all do this... so it's prudent for your PC's OS to do it too.
It's certainly long overdue for PCs to have better upscaling systems available for video streams, but TV vendors have it easy. They only have to stick a single chip into the display chain to do this (e.g. Sony uses its X1 and XR processors for this task) and then hike the price up to cover the cost.
Microsoft will need to work with AMD, Intel, and Nvidia to figure out the best way of making this function on as many GPUs as possible, because the only compatibility requirement for Windows 11 in terms of graphics cards, is that they need to be DirectX12 compliant and have a WDDM 2.0 driver. That covers well over two hundred different GPUs, some of which date back over 7 years.
Of course, they could only offer it for Arc, RDNA 2 or newer, and Turing or newer, to take advantage of those processors' superior tensor handling, compared to the older chips. But even then, one is back to the problem at the start of this reply -- different GPUs handle tensors in different ways.