Well they compared the AMD 6870 DirectCU to an overclocked
GTX 460. Not an overclocked AMD 6870.
"On the performance front the 6870 DirectCU compares well with an overclocked GTX 460, matching it in most games and exceeding it in a few others. It was only HAWX 2 where the NVIDIA card showed a significant performance lead."
And Blu-Ray and 3D AMD 6870 surpasses by far the GTX 460 in every single test benchmark from every site that posts such tests.
Don't get me wrong the GTX 460 is a great card but the AMD 6870 is better than it.
The poster asked "A simple Question: GTX 460 or AMD 6870?" and didn't specify if he was looking for better deal or better GPU. For the money and bang for your buck the GTX 460 would be the answer but for performance and slightly higher price you get close to a GTX 470. Check around without rose colored glasses and you'll see.