Ubisoft is out of their minds if they think a Phenom II X4 940 performs similarly to the 2500k, they aren't even remotely in the same class. Additionally, I don't see any recommended overclocking settings for the 2500K and they are most certainly NOT making use of the better IG performance in the K models, so why is the K version mandatory for the minimum requirements? Seems to me Ubisoft just doesn't want to deal with optimizing for anything less.
For the record, a Phenom 940 is more likely closer to the old high-end Intel Core2 Quad and the current low-end i3's (assuming quad core isn't necessary, if not the i5 750). I think it's a safe bet the CPU requirements are either completely made up or ill-informed at the very least. As for the GPU, well to be honest I have no idea. It seems ridiculously high, but at the same time I've seen the lesser cards struggle on newer games more and more these days than they used to, probably because scaling options are slim compared to years ago.