The 940 is NOT the same chip as the 920 right now, Its getting phased out and getting replaced by the 950 for the same price with a higher clock speed, using the same chip that the 920 has now.
If that's the case, then you are comparing the 950 to the 920, not the 940, which IS the same chip, just higher bin/settings spec. Also, I said the same PHYSICALLY. If a chip is physically the same, but is clocked and multiplied differently, it still gets back to the point I'm making, that it's achieved because it's passed thermal testing better, NOT because it's any different in physical design.
In fact, if anything, what you just said further validates the point I made. Many have complained about the 940 being double the price of the 920, but this tends to verify it's more capable than they were originally specing it to, and likely more stable for a longer period of time than the 920.
To be honest though, I really don't think that's the reason Intel is making this move with both the 940 (and 965 as I've just read whilst writing this). With such a minor increase in speed (3.06GHz, up from 2.93GHz), it's more likely they're avoiding the counter productive mindset that the 940 wasn't even a full 3GHz. Pushing it slightly over that is like consumer psychology I tend to think.
So you have what is essentially the same chip clocked ever so slightly higher, and suddenly Intel gets a sales boost from higher advertised spec and vendors being able to keep the price longer without dropping it due to this so called "new" chip,...very clever. One has to wonder with an odd speed like 2.93GHz on the 940 if they planned this all along.