Well the only real benefit from the 2GB 460's is up at 5760x1200 resolution, with anti-aliasing enabled, but at that resolution, you are limited by their horsepower.
2x GTX 470 with 1280MB each, against 2x GTX460 with 1024MB each, the 470's have more power and more memory available.
But I don't know once you get up to 5760x1200 resolution, if there becomes a point where the extra memory of the 2048MB GTX460's gives it more FPS than the 470 combo, but it will never have the raw horsepower of the 470 either. Or the higher power consumption, heat output and noise output either :)
Therefore I cannot answer the question better than I have.
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