Nothing theoretical about it, they are NVidia's own figures.
If anyone knows how to measure performance of their cards it will be NVidia.
Ok, to spell it out further:
The number is purely <clock speed> * <cuda cores> * 2 = tflops.
Memory bus, bandwidth, latency, none of that is even considered, nor is it a benchmark result (although I'm sure it's quite possible to write an arbitrary benchmark to return this number), they've just done a very simple calculation to provide the theoretical maximum flops. Nothing more, nothing less.
Using that number to then argue that GDDR5X is superior to HBM2 is like saying the Sun is colder than the Earth because Saturn has a ring system. It's completely nonsensical.