You aren't seriously implying than any bystander is capable of extending LLVM to map CUDA to SPIR-V? What percentage of present day gainfully employed software engineers do you suppose even has the background knowledge? How many hours do you suppose the work would require?
Clang already has a CUDA parser, and all the code to lower CUDA specific constructs to LLVM-IR, some of which are specific for the PTX backend. If you try to compile CUDA code for a different target, like SPIRV, you'll probably get some errors saying that some of the LLVM-IR instructions generated by clang are not available in that backend, and you'll need to generate the proper SPIRV calls in clang instead.
Its probably a great beginner task to get started with clang and LLVM. You don't need to worry about the C++ frontend side of things because that's already done, and can focus on understanding the LLVM-IR and how to emit it from clang when you already have a proper AST.
Alas, this supports SPIR-V to 1.1.
LLVM is very well documented and so are these standards. The open source community is also huge and full of talented contributors and more are always welcome to join. I think there's a reason why Linux and GitHub exist.
So in short, if it's a question of motivation and it's something you need, then become motivated to make it happen. That's more likely to happen then convincing a company to invest in supporting a competitor.
This criticism makes even less sense when any bystander could implement CUDA suppport on AMD by connecting open source software.