Yeah, 367 has to be minimum. Even with 380mm2 G104 has better density than GF106. Another possibilty is that more is disabled in GF106 than a 64-bit memory controller, but probably not.
I don't think that's likely to happen in the near future though. Even GF106 has disabled parts, and GF100 is already at (or close to) a power wall. I'm sure they can still push the boundaries a little bit with their current tech, but not enough to catch NI unless NI itself is a very minor improvement.
With any luck, Nvidia can pull some kind of RV770 where they shrink the shaders, improve their density, and are able to fit a lot more slightly less powerfull shaders in the same area.
Otherwise, I'm thinking that Nvidia will need to make seperate gaming GPU and GPGPU architectures to be competitive. GF104 vs. GF100 seem to be going this route already in a minimal way.
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