The whole explanation doesn't hinge on there being 2 GPUs.
Having memory slots for each CPU is quite a reasonable assumption. I'm not sure if technically speaking they could share the same memory (my gut says that's not possible, but an EE would have to verify). But beyond that, that's part of the advantage of having a dual socket station, is more memory slots.
Finally, as mentioned, You probably wouldn't want to run a QPI link (much different than running PCIe lanes) across boards. They would likely have to be on the same (larger) board.
I'm sure if it were technically as easy as most folks around here seem to think it is, Apple would have offered that option. They wouldn't have anything to lose, after all.
More likely is the fact that within the constraints they've chosen, it isn't technically possible (or perhaps feasible.)
Yes it is technically possible to share memory between processors.
It does take some overhead as far as additional hardware control on the memory (added cost to motherboard), but is feasible.
See this link below for more info:
http://www.netlib.org/utk/papers/advanced-computers/sm-mimd.html
Wikipedia kinda explains it more clearly...
http://en.wikipedia.org/wiki/Shared_memory#In_hardware
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