IMG was called if I recall correctly Videologic in the past; then they changed it somewhere down the line to IMG and named their product division "Videologic:. Nowadays their product division is named PURE digital; they don't make GPUs or sound cards anymore.
It's been a long time and it could very well be that Elan was actually build and sold through Vidoelogic; but it must had been developed by their graphics division PowerVR.
In any case I recall Simon mentioning that the platform was quite CPU bound, hence the quoted numbers for Elan could had been higher with a stronger CPU.