My guess is that the 2GHz Yonah sample was up around 40W under load, and the 2.16GHz sku might be delayed from Jan, or "launched" but not available.
That sure was some wacky math you tried to pull on the power calc. System power differences EXCEED CPU power differences because of inefficiencies in conversion, particularly in the power supply.
So it is that the differences between the X2 3800+ 89W TDP part under load and Yonah under load are LESS than 36W.
Ouch.
(I think you should go for a "this is just a sample-- they'll improve it for release" argument at this point.)