Dips under 60 for me are next to never on a single card/1080p. Perhaps in the haste to declare them level everyone is missing the second half of data: the nVidia frame rates.
I've never gone as low as 40 so perhaps it isn't that close. That graph is laughable though - my own results along with what I've read others are getting are well in excess of that.
I'm just going on that review and what other nvidia users have told me.
