Ai accelerators and gaming gpu could definitely be split apart.
Raytracing could also ostensibly be spun into a separate division.
No they can't, because all Nvidia products are similar base designs at different scales.
NVIDIA has for many years designed the main chip first, the biggest baddest of them all, used for the very highest end products. All other products are based on selecting parts of that, to make the chips cheaper for their respective markets. There is no reasonable way to split this up.