

Incus somewhat recently added support for gpu acceleration for VM’s via virtualgl/virgl: https://linuxcontainers.org/incus/news/#gpu-sharing-for-virtual-machines-through-drm-native-context
This does only support OpenGL, but it’s way, way better than no hardware accel for many things.
In addition to that, there is potential of windows virtual machines getting support for OpenGL hardware acceleration, as well: https://github.com/virtio-win/kvm-guest-drivers-windows/pull/943 . Unfortunately that looks like it stalled. I have seen other projects, like this or this, but even if people get something working, one big barrier is the drivers have to be signed (by Microsoft) before they can easily be included into Windows.

it’s a program you install on your client machine. It just connects to the Incus API (probably using the Incus cli).
The Incus cli connects to the API.
For the most part, Incus containers are system containers, similar to lightweight virtual machines. They run a full distro, including systemd and all that. For keeping those updating, you would want to use the auto update methods that Linux distros provide.
There are also OCI containers that Incus can run, but I don’t think there is any form of auto update for those. You might be better off just running docker/podman/kubes in a VM for that.