Stop trying to compare # of SPs across architectures. It's meaningless. And I don't kinda-sorta meaningless. I mean it really says absolutely nothing. Take that in for a minute.We've been through all that, but if that was really the case, why up the count to 480 or 800 SPs, if all they need are more ROPs and TMUs ?
Point is, the 800 SPs number seems way too far fetched, even more so when the rumored performance numbers don't fit it. With 800 SPs and assuming that all R600/RV670 problems were taken care of (as rumors seem to indicate), a single HD 4870 should be taking the GTX 280's crown and leading by quite a bit.
Anyway, 800 SPs is CONFIRMED both by official slides and by running tests. Some guy over at B3D ran Perlin Noise tests which proved 800 SPs. Go check it out instead of spewing BS.