That's the difference between opitmization and floptimization to me.
However an optimization may still be a cheat depending on the guidelines and role of the benchmark.
In the past ATi did a very good job of shader combining and re-ordering in their drivers to improve performance in some games, this is a good thing, however when they did those same things for 3Dmark (can't remember if 2003 or 2005), MadOnion/Futuremark took offence and said, that's not right. Now it's something that kept the same render result, was not dependant on camera angle or dependant on shader replacement, just reordering a call. Where the standard HLSL or app implementation might say do it ABCD, instead to make it more efficienct for their design, ATi told the driver to send it through as ADCB which made it faster. Everything is rendered correctly, and it is still processing everything properly regardless of input. And it's also what they do for games. So is it a cheat or what? IMO if either the developer or the user feel it's not kosher, then they can call it a cheat (needing to back it up with something more than name calling). However I would call it a legitimate optimization, not floptimization, which is why I made up the distinction (since everyone got their panties in a bunch over the word cheating).
I agree with FM on that call, however I don't understand how they call that cheating because it reorganizes the shader to flow differently through the GPU, yet when nV makes the PPU calls go through a GPU instrad (contrary to the 3Dmark licensing) why they said that they might approve of that as acceptable. To me it's not only at least the same, for the benchmark in question it's definitely not doing the same as the previous setup/task.
A dedicated PPU didn't suddently become a GPU when not in use, and in a game the GPU will likely never be dedicating all it's resources to physics. so it's artificially inflated in a way that will likely never occur in a real game. If it involved 2 GPUs and one only ever did physics and the other only ever did graphics, then it would replicate the old setup that the benchmark was built for, as well as also play that way in a game.
However since the game might let it go 60/40 GPU/PPU workload split but doubtful 0/100 in any game, then the inflated numbers experienced in benchmark won't reflect the improved performance in the game of adding a 10X more powerful actual CPU, nor will it give you the performance of a 2-5X more powerful standalong PPU that it appears to be in that benchmark.
While a little long, hope that explained it, as it's my more complex than "it's just cheating" position.
No my easy statement is, It's Bungholiomarks, they shouldn't count for anything to anyone other than a stability test for that one system.
And tha's the short and sweet of that one. 😉