Yes, ok but you may consider this, what about Deus Ex: Human Revolution or Dead Island.
I think I can assume that these games need alot higher specs to play than Agrar Simulator 2012, but I ran them in pretty high settings on 1080p on my ATI card, I can't test any higher, since my monitor doesn't support higher resolutions, which isn't weird for a 23 inch monitor.
I know what you are trying to say and yes, the GTX440 is more powerful, especially with DDR5 memory, which is actually a modded version, since the GTX440 normally only accepts DDR3 memory. (somehow it feels strange to talk about DDR memory against german people, but that's what it's called) here you can find the info about my card
http://www.asus.com/Graphics_Cards/NVIDI…/ENGT440DI1GD5/
Anyway, I do believe that physx isn't the reason for all the lag in this game, but I do believe that there is a war going on between NVidia and ATI, where NVidia has purchased physx and will probably only allow to run physx in software mode on one core, if you are running an ATI card in your system. I do aggree that the GTX440 is faster than my old ATI card, but not that much faster, I mean if I see the graphs on the NVidia website the GTX440 scores real low, just a little higher than the GTX430, infact it's about the same as the GTX240, except with directx11 support (tesselation does look great in certain games)
I normally build my own pc's, but didn't do that this time, because I needed a new pc real fast about 3 years ago, therefore I am kinda stuck on the fact that I can't install any higher range cards, because they need a larger power supply, but these will come eventually once I need to upgrade my pc again and will build my own pc once more.