The only places where this might be useful is for transcoding to or from the more complex codecs, and for tone detection. Most people try to avoid transcoding, the most in demand ones tend to be proprietary, so not accessible to open source coding. Most people here seem to use VoIP and therefore tone decoding is done in the phone or network I think the hardware used by any serious ISDN or analougue user has built-in tone decoding.
Moreover, serious users will often use VMs (not that I recommend them) or blade type server machines, for which graphics cards are not possible.
I’m saying that I’m not aware of any current use of OpenCL in Asterisk and that there is likely to be little developer interest in adding it. If you want to provide user contributed code, I’m sure it would be considered, as long as it was done in a way that ./configure could eliminate it if there were no OpenCL development tools.
I can never see it being part of the officially sponsored part of Asterisk, as it would conflict with Digium’s sales of DSP hardware.