https://devblogs.nvidia.com/parallelforall/inside-pascal/ Second table with Compute Capability. 64 Cores have exactly the same performance as 128 Maxwell cores, but have smaller cache. It is also important that the cores are compared here clock-to-clock. But Pascal ones will have higher clocks.
128 Maxwell Cores have had 90% of performance of 192 Kepler cores. You know why, by seeing that table.
That's not how you calculate that btw.
That table focused on FP64 performance.
We can see with Kepler GK110, it has 960 FP64 CC @ 875mhz for 1,680 GFlops.
Pascal has 1,792 FP64 CC @ 1480mhz for 5,304 GFlops.
GFlops per FP64 CC:
GK110 = 1.75
GP100 = 2.95
But the clock speed is vastly higher, ~69%!
Factoring in identical clock speeds, ie, if GK110 operated at 1480mhz, it's GFlops per CC = ~2.95!
No difference in actual IPC. The gains come from having more CC at a higher clock.
If you want to talk about gaming performance per CC, then compare the 980 vs the 780Ti, 2048 CC vs 2880 CC, with vram capacities that are enough to compare.
http://www.anandtech.com/show/8526/nvidia-geforce-gtx-980-review
The 980 when it was released was around 5-10% faster than the 780Ti, reference model.
Here's the kicker, the 980 reference boosts to above 1.25ghz, whereas the reference 780Ti boosted to ~950mhz. Immediately there's a ~30% clock improvement for the 980.
So 2048 x 1.3 = 2,662 effective CC vs Kepler. Pretty close to the 2880 CC in the 780Ti. Overall IPC gain is ~20%.
Anandtech's article talks a lot about the perf/w gains of Maxwell and they claim its to do with NV optimizing specifically for the 28nm node from TSMC, on a transistor level, because they knew they would be stuck on 28nm for longer than anticipated. Will this carry over to 16nm FF? Don't know!
ps. Where Pascal could gain a lot is in next-gen games that are GCN optimized, because it's gone with a very GCN-like layout, with optimal warp size of 64 identical to GCN. This means it is capable of hitting peak utilization of its 64CC per SM cluster when games are GCN optimized. Something Maxwell cannot do, and Kepler just eats dirt.