Sorry but I don't understand. Does 'qualitative' stands here for 'something is missing, limiting what can be done with the device'? What can a FPU do which isn't doable using a CPU?
A CPU can do "anything" by definition (Turing Machine), but does it do it? :) You still need the function implementation to be present.
It is in terms of software, not on hardware - or, of hardware structures that perform functions. Sometimes, yes, «something is missing». Olfactory difference between man and bear could be possibly quantitative; control of the individual fingers is qualitative (a present or missing module).