A lot of companies are indeed trying to build AI accelerator cards, but I would not necessarily call them ASICs in the narrow sense of the word, they are by nec

A lot of companies are indeed trying to build AI accelerator cards, but I would not necessarily call them ASICs in the narrow sense of the word, they are by necessity always quite programmable and flexible: NN workloads characteristics change much much faster than you can design and manufacture chips. I would say they are more like GPUs or DSPs: programmable but optimised for a specific application domain, ML/AI workloads in this case. Sometimes people call this ASIPs: application specific instruction set processors. While maybe not a very commonly used term, it is technically more correct.