We asked Intel to define 'AI PC'. Anything with Core Ultra
Briefly

If it packs a GPU, a processor that boasts a neural processing unit and can handle VNNI and Dp4a instructions, it qualifies...
All models feature a GPU, NPU, and can handle Vector Neural Network Instructions (VNNI) that speed some - surprise! - neural networking tasks, and the DP4a instructions that help GPUs to process video.
Read at Theregister
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