Hi,
I'm afraid that 2D items are not supported for V-Ray GPU, or other GPU renderers.
Forest Material requires an specific code which runs at render time, but usually GPU renders doesn't allow to use third-party plugins.
ChaosGroup has implemented directly in their GPU engine some Forest features, but not this one.
I would suggest to use 3D items instead.
2D items was introduced for old render engines which had not instancing capabilities (as Scanline), but they are not very useful actually. New renderers are very efficient rendering 3D instances.
Futhermore, it's possible that we remove support for 2D items in upcoming Forest versions. This feature forces up to keep legacy code, and options in the user interface, which are rarely used.
Regards,