In practice, it is only implemented in one type of animal, or maybe a few types, depending on how it is defined. And we do not have a practical answer for how and why. Partial at best. And not in a way that would enable enough understanding about what kind of computation it is to implement similar-enough computation in a machine.
It feels like the scale of computation needed is now, or soon will be, available. The 100 billion neurons with 100 trillion connections seem daunting until you look at the connection and neuron (and sensory) data rates. It was clearly never going to happen in a Symbolics 3600. It is not clear it could not happen in a modern data center.