Thanks. First I've heard of it, in fact, so I don't have any thoughts on it. It's interesting though, and would definitely be worth adding to a list of attempts to build portable layers.
I'm looking at targeting it from Julia, and the lower-level (Level Zero) API seems rather nice, resembling the CUDA driver API but building on SPIR-V. It's also nice how the API is decoupled from the implementation, so let's hope more vendors implement it (apparently Codeplay is working on a CUDA-based implementation).