They are just trying to sell unused GF104 cores, I don't think Nvidia really cares if the card makes sense. I imagine salepeople selling many of these cards.
"Hi, I would like to buy a PC, what graphics card should I get?"
"Oh well the GTX 460 is really popular, and Nvidia released this special edition card that is the same price as the original, it comes with more RAM"
"I'll take it"
Voilla.
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