PCIe slots depend on PCIe lanes. A motherboard has a fixed number of lanes, either determined by the chipset or CPU. Those lanes can be allocated to different slots but you still have a limited number. You can't add PCIe lanes to a motherboard and you can't "borrow" from another motherboard. The closest you could come would be a cluster, where a bunch of individual computers work in a coordinated fashion on one problem -- Think folding at home or SETIatHome.