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The GPU of Apple's iPhone 3GS is PowerVR SGX 535 in Samsung i8910.
The GPU of Intel's Atom US15W (GMA500) chipset is alson PowerVR SGX 535.
PowerVR SGX 535 supports hardware codec for H.264 and MPEG-4 in real-time 720p.
The screen resolution of 3GS is 480x320 is 1/16 vs 1920x1080. So 3GS can play
1080p video because it only requires 1/16 computing power for motion picture
processing.
3GS's 1080p capability can save lots of transcode and the video quality of down-size
is much better than up-size.
