Do any ATI VPU’s support them?
No, but they support a slightly more powerful fragment shader model with ATI_fragment_shader or ATI_text_fragment_shader.
ATi coined the term “VPU” for their Radeon 9700/9500/9800/9600 series cards (R300-based).
ATI_fragment_shader is supported on Radeon’s 8500 and up. However, the far more powerful (and widely accepted) ARB_fragment_program is implemented on 9500’s and above.
Originally posted by Korval:
ATi coined the term “VPU” for their Radeon 9700/9500/9800/9600 series cards (R300-based).
3DLabs used the term VPU long before ATI 
GPU - nvidia marketing bs.
VPU - 3dlabs/ati marketing bs.
Maybe we should just speak about graphics cards then. 