OpenCL code can be
compiled for and executed on almost anything, including CPUs, GPUs, FPGAs, etc. I'm assuming that you are asking about utilising the GPU components of ARM platforms to do the work for you.
OpenCL support lies with the graphics drivers. For all Linux-derivatives the code for this lies in the kernel, so it will be the same for all distributions (ARM or not). In some cases proprietary drivers that support OpenCL also exist -- Nvidia's definitely do, I don't know about Broadcom (raspi).
"Hardware support" means nothing. Any turing-complete device can do OpenCL -- even
colossus -- with the right software and enough memory. If a company is claiming that their 'hardware' supports OpenCL then dismiss it as marketing.
I don't think anyone has done it yet, but please prove me wrong