It's not just that. See CUDA EULA at https://docs.nvidia.com/cuda/eula/index.html

Section 1.2 Limitations:

     You may not reverse engineer, decompile or disassemble any portion of the output generated using SDK elements for the purpose of translating such output artifacts to **target a non-NVIDIA platform**.

Well, believe it or not, CUDA fans only ever target NVIDIA systems... that's the whole point. However, EULA itself is completely besides the point.