Just adding SMX won't do much for performance - just look at gtx 670 vs gtx 680, clock them the same and that additional smx amounts to something like a 2% advantage. Adding four of them without other changes might gain you like 5% just enough to catch the 7970 Ghz edition, a colossal waste of die space (for a non-compute part that is). Heck nvidia didn't even enable the 8th SMX on their top mobile part, even though it is generally more power efficient to go with more units at lower clocks. "Doesn't scale with shader units" is a property it shares with Tahiti but Tahiti successor still serves as compute part hence the rules for what makes sense or not to add are slightly different (but of course a Tahiti successor with just more CUs would also be hardly an improvement over Tahiti for gaming).Each GK104 SMX takes ~16.5 mm^2. One additional SMX per GPC would add ~66 mm^2, bringing the die size up to 360 mm^2. In that case they might jump up to a 320-bit memory interface, but I wouldn't bet on it. Either way, such a GK114 shouldn't have any trouble keeping up with a 2560sp/160tmu HD89XX.
It seems though gk104 is not totally limited by memory bandwidth (increasing core clocks still helps some, but certainly it is limited by memory bandwidth to some degree), I don't know if adding another GPC would help more than just adding SMX, but something like 1 GPC more and also a 64bit memory channel more sounds like it would be way faster than just tacking on SMX. Unless there'd be some other changes increasing efficiency somehow.
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