Not exactly, as the new chips (256Mib: K4J55323QG, 512Mib: K4J52324QC) come in a 136-ball FBGA package, as opposed to the older K4J55323QF (256Mib) with a 144-ball FBGA. The new ones also allow a burst length of 8. But they're all x32.
There are more connections that are not used for power in the K4J52324QC (512 Mb) chips.
One more pin for selecting bank between eight banks instead of the four banks in the K4J52324QC (512 Mb chips). This could be a potential reason why a memory controller wouldn't be able to support higher density chips. That would however be a very short sighted design decision so i doubt that that is the case.
Then there are two more pretty uninteresting connections.
As to why the K4J52324QC has fewer balls, the K4J55323QF chip has more connections that are either used for power or not connected.
If those Samsung chip numbers were right on the r520 shots then it maybe that nvidia will send out a XXX/1600Mhz part, if they are not conservative like Ati seem to be being.
Also, you'd have to think that if r520 has a vpu Mhz starting with 6 then for marketing reasons nvidia will at least have to have a card starting with 5, just for all those none obsessed people out there