However, Nvidia is actually going to use the full OpenGL 4.3 in the next Tegra, next year, since it's using the full (but probably more optimized) Kepler PC architecture, so it has support for OpenGL 4.3. Nvidia is going from OpenGL ES 2.0 straight to OpenGL 4.3. For comparison, not even Intel's Haswell has OpenGL 4.3 support (still stuck at 4.0 only). Tegra 5 will also support CUDA 5.0.
http://www.anandtech.com/show/6845/nvidia-updates-tegra-road...
I think OpenGL 4.3 support would be a lot more helpful in making cross-platform games that work pretty much the same (but on a different scale of performance, of course) on both PC's and tablets, such as Battlefields 3 (the demo seems recorded so the video quality is not great):
http://venturebeat.com/2013/04/11/nvidia-shows-off-stunning-...
I also wouldn't be surprised if Epic Games ports the (mobile) Unreal Engine 4 to mobile Kepler-based chips, first. EA seems to be doing that with Frostbite already:
http://www.phonearena.com/news/EAs-Battlefield-and-Need-for-...
Plus, at least from Nvidia's point of view, which already had support for OpenGL 4.3 in Kepler from the desktop space, so they didn't have to do a lot of work to get it in mobile, this is a no-brainer, as it gives them some competitive advantage that probably won't be replicated very soon. I figure even if Imagination wanted to do it, it might take them another 2-3 years before they have it.