The concept of offloading SIGHASH computations from the CPU to the GPU has been previously discussed within the community, as evidenced by conversations on platforms like BitcoinTalk and issues raised on GitHub. Despite this, there appears to be a lack of active research or significant movement towards implementing such a method at the current time.

The idea behind focusing on GPUs for these calculations stems from their potential to efficiently handle the specific mathematical operations required for SECP256K1 signature validations. This approach is deemed worthy of consideration due to the inherent capabilities of GPUs in processing parallel computations, which could theoretically enhance the validation process's speed and efficiency. However, when it comes to the batch verification of Schnorr signatures, as facilitated by the Taproot upgrade, the advantages of GPU utilization become less clear. Batch verification allows for multiple transactions to be validated with a single calculation, potentially reducing the need for more complex or powerful computational solutions like those offered by GPUs.

Furthermore, it's crucial to understand that while batch verification offers improvements in speed over individual signature verifications, the performance gains are not linear in relation to the number of signatures being verified. According to analysis and documentation available on GitHub, the practical speed-up achieved through batch verification is roughly a factor of two, even when verifying multiple signatures in a batch. This insight highlights the nuanced considerations that must be taken into account when evaluating the potential benefits of leveraging GPUs for SECP256K1 signature validations within blockchain technologies and emphasizes the importance of ongoing research and experimentation in this domain.