Physical SPU?

I'm new to this forum so forgive me if this has been talked about, but I couldn't seem to find anything about this.
From what I've gathered about the progress of this emulator, the bottleneck right now is that it's really hard to recreate the full power and functionality of the SPU in software emulation. My question is, has it been considered, or would it even be possible, to create hardware that could actually be the SPU? Like, could someone create something like a PCIe expansion card that acts as the SPU, and then offloads all of the actual work currently done in software to this hardware? I'm sure this would introduce plenty of new problems, one being people who don't have any spare expansion spots on their motherboards, but I thought this might be an interesting idea.
Again, if this has been talked about before, or I have no idea what I'm talking about please let me know, haha. I'm still pretty new to the whole emulation scene.

I don't quite understand what you talking about, are you talking about soundcard ?