NVIDIA shared at GTC 2013 that they will bring their CUDA GPGPU OpenCL-competitor to their Tegra ARM platform in early 2014 with their Tegra 5 "Logan" SoC. The Tegra "Logan" is to have a Kepler-based GPU and aside from supporting CUDA it will also be able to handle OpenGL 4.3.
Kayla meanwhile is a new development board that's based around Tegra 3 but has a Kepler-based GPU on the board. NVIDIA Kayla is basically meant as a development board for developers to jump-start their CUDA on ARM and other GPGPU on ARM Tegra work ahead of Logan's availability next year. The Cortex-A9 on the Tegra 3 isn't impressive, which has already been surpassed by the Cortex-A15 Tegra 4, but its GPU will be fun to play with in the ARM space.
Interestingly, when Kayla was presented at NVIDIA's conference, they were showing the running operating system as Ubuntu Linux rather than Android or other OS alternatives. (Well, likely it was L4T.)
Can't wait to run some NVIDIA Kalya (and later on, Logan) ARM benchmarks on Phoronix!