Gaudi2 is made for Intel by Habana Labs, an Israeli company that it acquired at the end of 2019 for $2 billion. Habana actually makes two types of specialized accelerators: some for training neural networks, like Gaudi2; and others for running (i.e., "inferencing") them, such as Goya and Greco.
https://www.techspot.com/news/95172-intel-gaudi2-accelerator-more-than-match-nvidia-a100.html?utm_source=dlvr.it&utm_medium=blogger
https://www.techspot.com/news/95172-intel-gaudi2-accelerator-more-than-match-nvidia-a100.html?utm_source=dlvr.it&utm_medium=blogger