2x FirePro D500 gflop/s: 3500That 3500 gflop/s for the D700? It is instead 2200 for the D500.
http://www.amd.com/en-gb/solutions/workstations/d-series
K80 runs about $4900 a card, whereas the entire Mac Pro (list price) is $4000. So it's 2.5x the performance at easily 2x the cost if not more.
The 6GB VRAM version with the D700 costs another $600 USD each.
The K80 has 12GB VRAM per GPU (24GB total per card).
If your code can use the additional memory, that is a huge difference.
Anyway, 3500 gflop/s times 8 is 28 tflop/s for the Mac Pros.
With 8 K80s, you're at 70 tflop/s. Single precision. So that's double the raw performance, and double the memory. Actual performance for a given workload? I wouldn't care to say.
I'd be concerned about thermal issues too. I wouldn't be surprised that the Mac Pro gets throttled after a while when running it hard. The kind of server you can put the K80 in usually has additional (server-grade) cooling.
I'm not disrespecting you guys, if you've got a solution that works, and makes you money, more power to you!
But I stand by my claim that at some point, it will be cheaper to rewrite the software for the render pipeline. Not this year I guess, and who knows, maybe not next year either.