If they can keep the clock rate up on the low power process it wouldn't be that hard to achieve close to if not match 6950 xfire with a similar size chip, as 40nm to 28nm is a decent jump, and that's without any possible architectural efficiency increases...
Its simply not true, or even close to true for various reasons.
The biggest reason is, we've next to never had a 100% performance increase from a new gen on a new process, even a full node drop. Also while 40-28nm is a full drop, in reality, its a very small drop compared to 90 to 65nm for instance, also 28nm only describes the SMALLEST part of they can make, not the average size nor the size of everything.
While this has been true for all other processes, essentially the lower we got the more the limits of things other than a basic gate become the limit. Anyway, good scaling is expected to be 1.4x transistor density from the move from 40-28nm. This can be offset slightly in various ways, 28nm at GloFo is set to be pretty considerably smaller than 28nm at TSMC.
Either way, we're moving roughly speaking beyond the days we can easily double transistors in a given area. So add together the fact we never ever got 100% performance increase, yes even the ridiculous golden era of the 8800gtx, which couldn't beat 1950xt's in xfire, when xfire wasn't as good, and the fact that we aren't anywhere near twice the number of transistors and 100% performance increase is NOT going to happen.
ON top of that the 6xxx series brought a fairly huge boost to average xfire performance.
Its all complete guesswork frankly, lower power process might mean not hitting the clock speeds they want, or a smaller die, or they might go for a die size increase over last gen.
Its a new architecture, infact pretty radically different if GCN becomes the new architecture, one that might not be as efficient per mm/2 for gaming but more efficient(massively so) for things other than gaming.
Without leaks of die size, and other basic info you can't even guesstimate performance, due to the architecture change it won't be even slightly comparable to last gen so that info alone won't give us anything more than a guess.
I'd think anything from 40-70% performance increase over a single 6970