Hardware Acceleration of Execution Post-Merge

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I am aware that Ethereum is heading towards becoming more scalable, but is there any benefit to finding ways to accelerate and parallelize smart contract execution Post-Merge and Post-Sharding?

I feel like using an FPGA (Field-Programmable Gate Array) to speed up the execution of the EVM is becoming obsolete due to the planned changes.

With the 12 seconds slot time and inclusion delay, it feels like there won't be a need for this kind of hardware. Is there any place where hardware acceleration could improve things in the newer versions of Ethereum?