you said that in another thread too but you seem to never acknowledge that the gtx460 has 336sp compared to 240sp of the gtx280.
Of course I acknowledge that GTX460 has more SPs. However, I think you are placing way too much emphasis on just 1 aspect of a videocard. SP = shader/stream processors. What about the efficiency of ROPs, or TMUs, overabundance of memory bandwidth? For instance,
the ROPs in HD6900 series are improved over HD5800 series. But on paper it's still the same 32 ROPs.
Having more specs doesn't necessarily allow the card to utilize them effectively if it's bottlenecked in another area. For instance, HD5870 has a bucketload of texture fill-rate performance vs. GTX480, but isn't faster. You can't compare SPs across new architectures. You can try but it will tell you almost nothing.
I used GTX280 vs. 460 because it's the perfect example of why comparing 2 entirely different architectures on paper is meaningless.
In the case of GTX280, you have higher memory bandwidth and higher texture fill-rate than GTX460 and almost the same pixel fill-rate, but the 200b chip still loses.
GTX 280 vs. 460
Pixel Fillrate (a wash) = 19264 MPixels/sec vs.
21600 MPixels/sec
Texture Fillrate (GTX280 wins) =
48160 MTexels/sec vs. 37800 MTexels/sec
Memory Bandwidth (GTX 280 wins) =
141.696 GB/sec vs. 115.2 GB/sec
On the other hand, GTX280 is far faster in older OpenGL titles than GTX460 is. But we'd never be able to guess that based on paper specs.
Based on this, GTX280 should destroy the 460. Looking at paper specs across 2 different GPU architectures is meaningless. Just look at HD6870 with 1120 SPs vs. HD5870 with 1600 SPs. You can't just compare SPs (clock speed is important too). Or look at HD5770 with nearly half the memory bandwidth of HD4870. You can't just compare memory bandwidth either. What about HD5830? It should be way faster on paper than HD4890, but it isn't, because it's ROP limited. HD4890 has pretty much the same memory bandwidth as an HD6870, but it's far slower. The extra memory bandwidth is just wasted on the 4870/4890 cards, while the 5870 has way too much texture and SP performance - an unbalanced design.
AMD is adopting a smart compute approach. Graphic Core Next is a true MIMD (Multiple-Instruction, Multiple Data) architecture. With the new design, the company opted for "fat and rich" processing cores that occupy more die space, but can handle more data. So comparing 2048 SPs of GCN architecture to VLIW-4 is probably meaningless.
In general, comparing cards on paper can work if you are comparing across the same architecture/generation, but it's almost always meaningless across 2 entirely different architectures imo. What if GCN is 20-30% more efficient than VLIW-4? What about vastly improved geometry/tessellation performance? NV cleans up in Lost Planet 2, Hawx 2, Crysis 2, partly due to superior Tessellation performance. Also, what if AMD introduces a multi-threaded DX11 driver for HD7900 series allowing it to surprass NV in games like CIV5?
All I am saying is these specs appear to be "only" about 50% faster than HD6970 (outside of ROPs), but the performance improvement might be far greater since the specs don't tell us anything about how much better (or worse) GCN is vs. VLIW-4.