I think that it's ludicrous to think that in July 2019, a few months before almost final units are ready (buggy, but 99% there, just like the XSX Phil has at his home since December), there is no silicon to test. They had Oberon A0 and B0 tests, that's two different PS5 iGPUs tested and not some kind of 5700 used to test PS4 BC somehow. 2019 was supposed to be the year AMD and Sony/MS make final adjustments to the APU, fixing bugs, see if certain areas are overheating, etc.. Unless something unexpected has happened, whatever we get in November 2020 was already tested and tweaked during 2019.
So yes, I believe the tested chips (and there are three PS5 chips tested, ArielB0, OberonA0 and OberonB0) are PS5 chips. What I don't know is if we've seen the full chip or just some parts of it because of how the tests centered around BC. There are some hints in the leak that suggest it's the full iGPU (file names that call it "native" and comments that call it "full chip") but we can't tell for sure. After these tests, Oberon continued development and went through revisions all the way up to OberonE0. IMO that is the proof that Oberon is the final PS5 iGPU, no company spends millions on revisions up to E0 months before the chip needs to be in a sample console if that chip isn't going into that console.
If I have to guess, I would say that Oberon is the PS5 iGPU and it is one of two options:
1) 2 SEs with 40 CUs, 36 active.
2) 3 SEs with 60 CUs, 54 active.
Another option is that Sony's "secret sauce" has decoupled the SE from the realtime disabling of hardware and in that case, anything is possible, every CU count that is devisable by 4 coupled with 2 SEs.
IMO option #1 is the most likely considering option #2 @2Ghz will probably make the XSX (which is all out balls to the wall console design) seem like a tiny ice cube. But who knows, anything is possible.
It was missing VRS too. The leak is a list an intern has compiled, gathering tests in excel files. If something is missing it doesn't mean it's not there, just that it wasn't tested yet or the intern hasn't placed it in his files. We didn't get exposed to everything AMD was doing, we just got a glimpse into some data an intern put in some files, if something is missing it doesn't mean it doesn't exist.