Umm, it was known from day one, since the reviews appeared, that the GTX460 has one Streaming Multiprocessor of the eight disabled. And it was speculated by the malicious from day one, since the rumours appeared, that the GF114 might infact be a rebranded GF104 with everything enabled. So you didn't come up with anything new here.

But the GTX560 BIOS will certainly be worth trying on a GTX460... until someone bricks his card.