I bet they are comparing Kepler to the old (broken) GF100, not GF110, which is 20% more power efficient. Move Fermi 20% down in the chart and Kepler won't be 3× more efficient, only 2,5×.
Anyway, if I understand it well, these promises don't mean anything. Just like with Fermi - they promised some power consumption numbers before they had working silicon in their hands…
Undoubtably GF100. It's important to remember GF100 Fermi (Tesla/Quadro) were supposed be full 512sp running at around 750mhz. The actual products were much less, so temper that 3x claim accordingly.
The assumption I've been going off is their 'estimation' is relative to Tesla products. The current Tesla model is 448sp @ 575mhz. That said, I'm not saying a Fermi-like product w/ 768sp @ 1ghz in the same power envelope is necessarily the answer...FAIK they could be comparing against something in the 352sp Quadro line.
I think it's safe to assume the die will be smaller than 529mm2, hence better placed on the voltage/clock/per watt curve on 28nm than any product based on GF100 (or even GF110). There's also the RAM variable. If there's a 512-bit bus, we could be talking something as silly as a 2GB product being compared to a 6GB one based on Fermi. Also, while all mentions of low-power 1.2v GDDR5 (5ghz, probably meant to be based on binned 7gbps chips) seemed to have been scrubbed from Samsung's website (replaced with the typical 1.35v), if such a product (or similar) ends up existing, nVIDIA may very well use it. All of that, of course, effects something like 'DP performance per watt' without being directly related to core architecture improvements.
In other words, yeah...I don't put a whole lot of faith in that chart/quote. It could be contrived from any number of variables/guesstimates.