There you go with your lack of math skills again...
I'm sure we are all impressed with the multitude of calculations you've posted here today
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It seems you've totally forgotten about difficulty retargetings, which in the event that miners continue to drop out, GPU's will sill HEAVILY out-perform even the cheapest FPGAs, especially since most of them will be PAID OFF ALREADY or incidental to a gamers rig anyway...
I agree that the GPU rigs will HEAVILY outperform even the cheapest FPGAs in maximizing electricity costs.
(where "paid off already" or being "gaming rigs" is of no relevance whatsoever)
Difficulty retargeting is slow and depends on how quickly FPGA/ASIC uptake replaces GPUs in total Mhash/s as well.