I don't know about GPS, but most vehicles today do have a "black box" that can be accessed after an accident. Police and insurance companies can use the info to determine, among other things, your speed at the time of the accident. They can tell whether your foot was on the gas or the brake. That technology has been around for awhile now.
Not really a black box, it's the airbag control module. It's a short term record, most will erase the data if the ignition is cycled on and off after the crash.