Motherboard makers are like restaurants. They take available ingredients (computer chips, resistors, capacitors, etc.) and cook (wire them in the board and program software drivers) them into a dish (motherboard, GPU board). Since the ingredients can be easily sourced, making a new restaurant (brand) is not difficult.
CPUs are difficult-to-make ingredients that are required by certain dishes. Like high quality olive oil that requires huge fields of old olive trees and years of experience in processing the olives, CPUs require billions of dollars to build the fabrication factories and very specialized engineers to design them. This makes it difficult for new companies to compete with the two entrenched CPU companies. This also applies to GPUs.
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