Right, it was my point that the GPU is 800GFLOPs, has 3times the ram available to it, and a much faster CPU. Your GDDR5 comment makes no sense btw, as 360 and Wii U lack this as well. I'm not even sure you understand how to properly run logic in your head. I am the one on neogaf who originally posted the 176GFLOPs, so I know how to be realistic, but you don't even know how to come to terms with the clusters being far too big for 20ALUs. The more dense and low clocks are about the only way this makes any sense.
I am starting to think you are another poster on Neogaf, just come here to sound like you are more technically apt, not sure it is working though as your inability to read posts properly and notice that that PC has much more power than the Wii U, would give you some pause before stating that it hurts my point. That build is clearly struggling with the game with over twice the power we are assuming Wii U to have, well 4times the power in your case. Even given the resolution change, you can't make up that much ground with only 352GFLOPs and a much slower CPU.
The reality is, the only thing that points to 160SPs right now and completely dismiss 320SPs is a group of fanatics that clearly have never ported games to different platforms and would like nothing more than Wii U to lack a basic ability to out perform last generation consoles. I've left you to your ridiculous theories of R600 integration and 160SP, from developers comments we have been told that it is R700, Matt from NeoGAF clarified it to me directly in the latte thread, and quite a number of developers have said the GPU is about 50% better, well... considering 320 is 50% more SPs than 240, and 160 is 30% in the opposite direction, I think it is premature to say Wii U is 160SPs and 320SPs is out of the question.
I think function makes a much better point then you, since he's talking about 6 or 7 ports which were all inferior to 360, while you cherry pick one game that doesn't even fit the bill, we don't you try finding 3 games that runs on a HD5550 or simialer that's runs inferior compared to 360.