ZLUDA Has Been Seeing New Activity For CUDA On AMD GPUs

Is that tool a translation layer for CUDA?

Yes. "ZLUDA lets you run unmodified CUDA applications with near-native performance on Intel AMD GPUs".

Companies developing CUDA applications don't need to implement it because it's a drop in replacement. A bit like how Wine doesn't require developer support (or support from Microsoft) for Windows games to work.

If you mean companies using CUDA applications through ZLUDA, perhaps, although I'd be surprised if that's legally enforceable in most countries.