Think of the most extreme GeForce GTX 275 you can think off. Custom PCB, custom cooling, additional features, voltage tweaking allowed ..
Yeah, MSI designed it. Check out some of the N275GTX Lightning features: Custom design PCB, high-quality chokes and capacitors, Twin Frozr II cooling solution, voltage monitoring points, 10 power phase design, doubled up memory at 1792MB , and yes .. even more. Be sure to read this review.