It's not the same - don't put ratio in balance. For 320 (or should I say 64) - 16 is not enough - I own the card and I feel that from my own experience. For 800 (or should I say 160 SP) - 40 TMU might be enough. 320/800 - that's just marketing - 64/160 SP now that's something tangible since nobody can assure me that the present games or capable of working with 5 operations per cycle. It's a different kind of optimization which should be done in particular for ATi - and game dev. work on both grounds (both ATi and nVidia - even if it hat the nVidia logo on it). It's true that ATi can get more juice from their drivers but that happens rarely and they might optimize an older game (like we've seen among time).
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