BigLouis1971 :
Thanks, that's precisely what I needed to know, if the gain is lower everytime you add a card I'll drop the idea of the 3 cards. Now I can return to my orinal plan, have two PCs with 2 cards each, one for rendering, the other one for gaming. What I'll do first is get a GTX 1070 and put it along with the GTX 970 for rendering. That way I'll have 2 cards for rendering and the GTX 1070 for gaming with the GTX 970 for Physx. Then I'll get a new i5-4690K and move the GTX 970 to that new PC and use it for gaming and leave the i7-4790K with the GTX 1070 for rendering. Then get another GTX 1070 and finally have 2 cards for rendering. Lastly I can get another GTX 970 and use it for gaming. I need to do this this way because of limited budget.
If it all makes sense to you, then good...
You may want to consider an AMD Zen setup depending on the value later, as well as investigate the CPU importance, especially if you do more than just render with this program.
Zen 8C/16T are going to be expensive. No pricing given, but it apparently should match Intel's $1800USD CPU so I can't see it being too cheap. Their 6C/12T may be reasonable, but we just don't have much info yet and may not for several months.
I wouldn't advise a 2xGTX970 for gaming though. Depending on when you upgrade, maybe just SELL the GTX970 and put that towards a single GTX1070 (or possibly an AMD RX-490 depending on what's going on later with pricing).
Other:
PhysX for an addon card is usually pointless. Not many games support PhysX, and the benefits often are under 10%. Personally I'd just rather yank it out.
It should help a lot with Batman AK. Possibly by 20% (though a GTX1070 should run it nicely already).