Seems like you don't have a clue, Grizely1, sorry to say.
Athlon's FPU can't be called SUPERIOR to that of Pentium4's. SPEC numbers, which can be called 'the maximum potential of the core," basically shows you what the CPU can do when the software is properly optimized for the CPU. Athlon/Duron are pretty much optimzed for programs that are designed to run best on Intel's P6 cores... after all, they don't have a choice.
On the other hand, P4 takes a different approach to improve the FPU performance. That is, as you probably heard a million times already, SSE2. SSE2 is a double-precision 128bit instruction set, and x87 FPU is not. P4's cache lines are optimized to move data in 128bit chunks, so when P4 is working with old 80bit x87 FPU instructions, it is not efficient. That's why P4 performs rather poorly (but not bad at all..some of the lost performance is due to the data in programs used to benchmark are not properly arranged for P4's 20-stage pipeline) on programs that heavily uses old x87 FPU instructions, like the 3Dmax which Tom likes so much. In some programs like Quake3 though, P4's massive bandwidth kicks in and makes up for some of the inefficiency.
SPEC numbers tell you what P4 can do... smash Athlons and Durons and even some Alphas when it gets the SSE2 support, which I think it will get enough when Northwood is launched.
Sorry for the poor English.. I'm not a native speaker.