was that just IMO, or plain fact? if it was first one, then this is not so obious. Besides G40 IS full OpenGL ES 2.0 accelerator including vertex and pixel shaders, 16 bits per channel rendering, etc. (G34, G30 and G20 weren't. G34 and G30 were OpenGL ES 1.0)
When the Bitboys was aquired by ATI in May 2006, some sources from ATI side talked about G40 being much more finalized than what their mobile had. Nevertheless, their own core was targetted beyond what G40 was, so back then it was planned that G40 would have been the mainstream offering for ES 2.0, while their own would have been high end.
Still, this press release does not talk about anything what level they are talking about, so it being G40 or yet-to-be-named chip, is fifty-fifty chances both. (The fact that G40 actually incorporated the G12 means nothing, because the press release describes the licensing deal so that, you could get an idea about both being licensed as separately, instead of one chip that includes both.)
So, I'd say that we will never know for sure.
This seems to be more important to old ATI fans to prove themselves that ATI own HW sells better than the one coming from BB, eventhough it would indicate that ATI just throw away 44 million dollars while aquiring this bunch of engineers living near middle of the nowhere.
Eventually, no one gives a rat's bottom which direction it came, as long as it works.
