Apple Announces M1 Ultra: Combining Two M1 Maxes for Workstation Performance (anandtech.com)

I didn't understand Apple's presentation about how software will just transparently be able to use the combined CPU's without any special programming. Hasn't that been the case for sometime now?

This Anantech article explains it is about merging the two GPU's into a merged unit. Previously software had to be custom built to handle multiple GPU's