首次实现在TPU上微调和部署Gemma 4 31B模型，性能优于同成本GPU。

We present the first end-to-end demonstration of fine-tuning and serving Google's Gemma 4 31B model on TPU hardware, providing an empirical comparison of TPU and GPU platforms for large language model adaptation. Using LoRA on a Google TPU v5p-8 for training and TPU v6e-8 (Trillium) for inference, we document the full set of code-level adaptations required to port a GPU-native training recipe - built on PyTorch, HuggingFace TRL, and FSDP - to the JAX + Tunix/Qwix stack. These adaptations span mesh configuration, LoRA module naming conventions, sharding annotation corrections, gradient checkpoint, data pipeline restructuring, and a custom Orbax-to-safetensor checkpoint merging procedure. For inference, we detail the vLLM-TPU Docker setup necessary to serve Gemma 4 on v6e-8 and characterize the resulting latency and throughput profile. Compared with a similar-costing 2xH100 GPU baseline under identical hyperparameters, TPU training completes 1.61x faster at 2.12x lower cost. For inference, we cover the vLLM-TPU Docker setup required to serve Gemma 4 on v6e-8 and explain the observed latency and throughput characteristics across a QPS sweep spanning 512 to 16k input tokens. Across both workloads we compare performance and cost against a 2xH100 GPU baseline running identical hyperparameters. The TPU completes training 1.61x faster at 2.12x lower cost. For inference, TPU v6e-8 matches GPU at short context (<=2048 tokens) and decisively outperforms at long context: 66% higher throughput and 23.6x faster TTFT at 4096-token inputs (61 ms vs 1,443 ms at QPS=4). Our work removes a critical gap in the open tooling ecosystem and provides practitioners with a recipe for Gemma 4 Dense 31B deployment on the TPU infrastructure.