What is this comment based on? At 1.5W they're probably already vastly dominated by dynamic power over static, I don't think they'd have such strong performance vs their competitors otherwise. From there, getting more performance means increasing clock speed (linear) necessitating increasing voltage (quadratic) which results in a superlinear expansion. Not sublinear.
At least when moving from 1.51w to 1.74w, the GPU perf. per watt increases slightly (~ 6%) according to this slide: http://www.pcper.com/image/view/35636?return=node/59260 .
To reach the 2.6x performance improvement, all NVIDIA would need is another 6% increase in GPU perf. per watt from 1.74w to 2.00w and again from 2.00w to 2.31w. With GPU perf. per watt maintained at this level from 2.31w to 4.00w, then TK1 would reach slightly less than 2x GPU performance improvement over A7 iphone 5s with both in the 2.6-2.7w range, and would reach close to 2.6x GPU performance improvement in the 3.9-4.0w range (which is just a bit more than 1w higher power consumption in comparison).
As long as the power efficiency doesn't dramatically reduce when moving beyond 1.74w GPU power consumption, then NVIDIA's performance claims should hold true for a thin tablet form factor. We'll see.
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