You got this the wrong way,
Polaris 10 is a Tonga replacement and GP104 is a GM204 replacement.
So lets see how each of them are compared against the older 28nm Chips they are replacing.
Tonga XT: 5 billion transistors on a 28nm process
Polaris 10: 5.7 billion transistors on a 14nm process =
14% more transistors
GM204 - 5.2 billion transistors on a 28nm process
GP204 - 7.2 billion transistors on a 16nm process =
38,5% more transistors
Also take in to consideration the TDP.
Tonga XT = 190W TDP
Polaris 10 = 150W TDP =
-21%
vs
GM 204 = 170W TDP
GP 104 = 180W TDP = +6%
Now have a look at the reviews and see how much faster Polaris 10 (RX 480) is vs Tonga XT (R9 380X) and how much faster GP104 (GTX 1080) is vs GM204 (GTX 980).
I will take the Guru3d RX 480 review because it has all the cards we need.
http://www.guru3d.com/articles-pages/amd-radeon-r9-rx-480-8gb-review,1.html
1080p DX-11 + OpenGL
AMD
R9 380X = 561fps / 10 games = 56,1fps
RX 480 = 776fps / 10 games = 77,6fps
38,32% faster than R9 380X
Perf/watt
R9 380X = 56,1 /190W TDP = 0,29
RX 480 = 77,6 / 150W TDP = 0,51
RX 480 is
75,86% more efficient
perf/mm2
R9 380X = 56,1 / 359mm2 = 0,15
RX 480 = 77,6 / 232mm2 = 0,33
RX 480 has
122% (2.2x) higher perf/mm2
--------------------------
NVIDIA
GTX 980 = 858fps / 10 games = 85,8fps
GTX 1080 = 1348fps / 10 games = 134,8fps
57,10% faster than GTX 980
Perf/watt
GTX 980 = 85,8 /170W TDP = 0,50
GTX 1080 = 134,8 / 180W TDP = 0,74
GTX 1080 is
48% more efficient
perf/mm2
GTX 980 = 85,8 / 398mm2 = 0,21
GTX 1080 = 134,8 / 314mm2 = 0,42
GTX 1080 has
100% higher (2x) perf/mm2
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Now, if you take the performance increase of RX 480 and GTX 1080 they got over the 28nm chips and divide it by the increase of Transistor count
RX 480 = 38,32% (increase of performance over Tonga XT) / 14% more transistors =
2.73x higher performance over Tonga XT
GTX 1080 = 57,10% (increase of performance over GM204) / 38,5% more transistors =
1,48x higher performance over GM204
ps. hope I havent made any calc mistakes