It is not an overclocked GTX460 by any means. GF114 != GF104. Just because it has the same architecture and operational units, that does not make it the same thing. GF114 is a better chip than GF104 and clocks a lot higher. You'd have a point if GTX 460 could do the same clocks as the GTX560, on air same voltage, etc... but it's not even close.
The Asus GTX 560 TOP one that W1zz reviewed is doing 975 Mhz without voltage tunning.
The Palit one is doing 958 Mhz, only "a little bit more", mind you, than the
850 Mhz that the Palit 460 Sonic was able to achieve on same conditions (same reviewer). Good luck trying to ever achieving 900 Mhz with any GTX460 on stock voltage&air.
I wish it was posible, I really do. After months of looking around and comparing, I consider my GB GTX 460 OC to be a very good OCer, because it can do 840 Mhz @ stock voltage of 0.95 V (many 460's stock Voltage is 1-1.05 V) and 890 Mhz with some voltage, but there's absolutely no way it could ever achieve 900 Mhz, let alone 975 Mhz.
It wouldn't surprise me to see these getting close to 1100 Mhz on water.
EDIT: And to my surprise here in Spain they are selling "cheap". At around 180 euros, they make a lot more sense IMO than the GTX460 which are selling at around 160-170, and definately better than the 560 Ti which is going at around 220. I've been noticing lately that prices of the latest releases make a lot more sense here in the EU than they do on the US (Newegg). The dollar == euro conversion is still at play, but at least price/performance scaling is smooth.