GK110 is failed K20 Teslas. Ones that don't make the purist grade that they need to make (and believe me, it's veeeery pure).
At £3000 or whatever it costs it needs to be.
Desktop GPUs (as we know /looks at AMD) use far less reliable memory and ICs. The reason is when your desktop card crashes AMD and Nvidia don't care. If a workstation or server crashes it's potentially millions of pounds/dollars down the swanny.
I mean can you imagine Nvidia trying to explain a BSOD to Pixar studios? :lol:
I think its actually the drivers that make the K20s so expensive, and the dedicated support that come with them.