Tessellation units themselves, but what about a real world scenario?
Pure tessellation is useless, what makes it powerfull are domain and hull shaders, which are not tied to setup rate. On top of that, there are all the other shaders which work with all the data thrown at them by the tessellation stage, so the higher the tessellation factor, the higher the pressure on the ALUs.
I really think something went wrong here.
I'm talking about a real game situation. I've been working with tessellation since the 9700, very familiar with its limitations.
Also if you look at Crysis and a few other games, you will see the same thing, these games tend to get triangle setup limited, even without tessellation in many instances. Now figure that tesselation will increase that magnitude of set up rate of x4 or 5 the original polygons, well that's where the hurt factor is.