ALU question about Shader?

[Gast]

AFIAK, R520 is 32 shaders (1 ALU per shaders)
G70 is 24 shaders (2 ALU per shaders )

Can we differ the performance between both of them.

[Horimoto]

AFIAK, R520 is 32 shaders (1 ALU per shaders)
G70 is 24 shaders (2 ALU per shaders )

Can we differ the performance between both of them.
For example:
The R500 has 16PP with 3 ALU per shaders. In the perforamncerating, the R500 is quiet that fast as a 24PP R420, will say that a G70 would be theotetical that fast as a R520 with 32shaders with 1 sahder ALU.
I think that ATi would have a perf. advantage if they use a 32 PP model, but i doubt it.
I think it will be a 24 shader one ...................