By googling around I found that the new Photoshop CS6 takes advantage of the CUDA graphics cards for
some filters only such as Liquify, Adaptive Wide Angle and some blur effects. More details
here. A reasonably priced model is the
PNY Quadro600 for $143.
It definitely worth buying it if you do any CAD or 3D work but I am not sure if it is that important for Photoshop. Keep in mind it is a dedicated GPU so it is not good for gaming. Probably the next version of Photoshop will benefit more from this technology thought.
I hope there are other members with better knowledge on that.