I do not have any data center cards, from either AMD or Nvidia (or Intel). I'm not sure I even want to try to tackle that topic, as it would take a lot of time to determine how to test the various GPUs, and the payoff in traffic probably wouldn't be there. But hey, if AMD, Nvidia, or Intel want to send me a PCIe card that would work in a standard Windows PC, have at it! 🙃
As for AMD, RDNA cards do not have any true equivalent to the CDNA tensor / matrix cores. With RDNA 2/3, there's an "AI accelerator" that basically uses the FP16 units in a slightly more optimized fashion, but it's still about a tenth of what Nvidia is doing with its tensor cores (give or take). Frankly, I think the only way AMD would ever do true tensor core hardware on its GPUs is if it becomes part of a DirectX specification.
I'd love to see something like that where code could be written that would work on Nvidia tensor, Intel XMX, and AMD AI accelerator hardware. But I'm not sure there's enough industry support for yet another standard that it would ever happen. So instead, all of the stuff that uses tensor hardware ends up being basically proprietary.