Theoretical maximum in terms of FLOPs for the SGX543MP4@250MHz is at 36 GFLOPs times 100, gives 3.6 TFLOPs, which isn't out of line for a today's GeForce 6xx desktop GPU. Only other difference would be that the Apple A5X is being manufactured under 45nm while Kepler under 28nm, the first is DX9.0 while the latter DX11.
In order to gain a more fair comparison I'd suggest an at least 28nm small form factor GPU and even better a DX11 compliant one. While a FLOP/mm2 analogy of some kind would also be helpful for something like upcoming Rogue, I'd still say that the =/>100x higher performance would shrink immediately to much more reasonable levels and of course with better metrics for an apples to apples comparison.
A quad cluster Rogue GC6430 (DX11.1) should deliver under 28nm something above 210 GFLOPs, which with a theoretical costant of 3.6 TFLOPs for a today's desktop GPU would give a difference of a factor ~17x.