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Is the GPU also supported when using a mainline kernel?

Yes, 3D acceleration support is in mainline Linux and Mesa using the panfrost driver.

I think VPU (video encode/decode) support is still partial and NPU (AI acceleration) requires an out of tree driver (rknpu2).

VPU support in general seems to me to be blocked on an update to the V4L2 API, there is some code in the staging directory.