DLSS directly leverages the tensor cores of particular NVidia cards.

Whether or not this is just a marketing gimmick is up to you and your own conclusions on the matter, but AMD doesn't seem to have an equivalent hardware tech for this yet. It seems to be taking steps in the right direction with the WMMA instruction for accelerating matrix multiplication in a similar fashion, but performance so far head-to-head seems lacking, and I haven't seen anything definitive out of AMD suggesting this for gaming purposes.