So what exactly would make sense to you for Tegra 4's configuration? What makes you think that 72 CUDA "cores" doesn't fit Kepler at all?
Kepler has 32-wide ALUs and a branch granularity of 32, and 72 isn't a multiple of 32. I see no reason for them to change that (they haven't changed the branch granularity since G80, possibly because it is directly exposed to CUDA programmers) and even if they did it'd be a very bad idea not to keep it a power of 2.
It's possible it's really 64 MADDs and they decided to count "cores" differently although that would be surprising. They could count 72 as "64 MADDs + 8 Special Function Units" or "64 MADDs + 8 Texture Units" or "64 FP32 MADDs + 8 FP64 MADDs" but none of that makes much sense. The only thing that seems plausible is 64 GPU cores + 8 CPU cores (4xA15+4xA7) but that's in direct contradiction with this slide...
My bet remains 96 GPU cores, i.e. half a SMX. As hardware.fr correctly pointed out at the GK104's launch, the two halves of a SMX are actually independent except for the 64KB of shared memory (and maybe some of the PolyMorph functionality). It would make sense for NVIDIA to modify the shader core itself as little as necessary (so they can reuse the compiler) and focus more on optimising the rest of the chip. It will likely require pretty big changes to target a much lower level of performance and power consumption - the central parts of a GPU tend to be the hardest to scale down as it's not as simple as just reducing the number of parallel units.
So yeah, 500MHz+ 96 ALUs/8 TMUs/4 ROPs with 64-bit 1600MHz (LP)DDR3 still seems like the most likely configuration to me. This is strictly speculation based on how you'd logically want to scale down Kepler rather than any insider information though...
P.S. I did some digging, and there is a Tegra 2 whitepaper listed on NVIDIA's website that has a diagram that is very similar in layout compared to this leaked Wayne diagram:
http://androidandme.com/wp-content/uploads/2011/01/tegra-geforce-gpu.jpg . So there is a chance that this diagram did come straight from NVIDIA (although I don't get why there are 240 green squares shown on the Wayne diagram for the Geforce GPU).
Thanks for the link, that's the diagram I meant when I said it used the "exact same layout as the Tegra 3 diagram in a way that could easily be photoshopped" (not sure if there's a similar one for Tegra 3 or if I'm just getting old and confused the two).
Honestly I think that actually makes it less credible. The weird 240 blocks on the GeForce block also look suspicious. It might be for real, but if so it's pretty lazy marketing. And I'm still expecting something more exciting than those specs, but maybe that's just the former NVIDIA fanboy still hiding in me!