All top-end TVs have a form of AI upscaling, even if the manufacturer doesn’t explicitly use the term ‘AI’.
Samsung’s AI upscaling is available in sets with its Quantum Processor hardware. These include the Samsung Q70, Q75, Q80, Q90 and Q900 series – meaning the new QN900A and QN95A are both included.
Sony’s top upscaling is called X-Reality Pro or XR Upscaling depending on the set you buy. 4K and 8K XR Upscaling are Sony’s best.
LG uses the term ‘AI Upscaling’ too, but for the best results you’ll need a TV with an α9 Gen4 or α7 Gen 4 CPU. These include its top OLED TVs and the higher-end LG Nanocell screens.
Panasonic does not talk about upscaling as much as its competitors, but its top TVs do have an ‘HCX PRO Intelligent Processor’, which makes comparable calculations.