I'd say 64/44 equates to ~45% more. Or what is it exactly you're lacking justification? I am talking about tests that scale approximately 40-45% over Hawaii apart from complete synthies.
Theoretical fillrate is precisely 0% faster than Hawaii per clock. Other things in Fiji are also limited in their advantage over Hawaii.
If you want to evaluate scaling compare with HD7970 where almost every parameter of Fiji is twice that of Tahiti per clock. Or against Tonga/Antigua. That's why I mentioned my post in the review thread where 2 games do scale as expected, at least at Hardware.fr. Most games don't.
Why? No good answer. Driver? CPU overhead? Geometry bottlenecks? API overhead? etc. In my opinion, once we have a per-game answer to that question we can get somewhere.
The first step would be to try to find settings on each game that do result in scaling according to theoreticals. That'll then give you a list of graphics options, which are turned off, that hurt scaling.
I wonder how long that list is. And which were written by NVidia.
If possible I'd look for scaling of minimum framerates. Those not caused by texture loading glitches.
Draw up a similar list of options that hurt scaling for NVidia and that'll make for a cool article comparing the two architectures and drivers.
There is and yes
it scales, even across multiple accelerators.
On that page the same person has posted results for 2x HD7970
http://luxmark.info/node/417
and 3x HD7970
http://luxmark.info/node/639
Those results don't indicate linear scaling with GPU count.
Have you tried underclocking Fury X to observe variations in performance on this test? Prolly easier to measure differences with underclocking than overclocking, since there's more range to play with!