You'd have to look back, but I think AWS was ahead of many folks in doing this, but surely aren't alone. Today Intel, AMD and Nvidia all offer "DPUs" which is the generic name for what AWS Nitro does. And as others mention Azure has been doing it in FPGAs, so similar idea, just a bit slower and more expensive. AWS seems to own more of the lower levels of the stack than Microsoft. Right or wrong I can't say. If you do it better than off the shelf, and cheaper, then it's a win of course. Screw up and that's another story.