They have been engaging the OCing community for a while and you are starting to see the fruits of that. Abit works with these guys, but they also work with Abit. Take for example Crotale and Fugger at the Computex Abit booth.

Here we see Crotale at work with a 75 gallon LN2 cannister and an Abit IP35 board. On air, they got the boards to 485MHz FSB with ease, and 520 was reachable if you passed gas.
How do they get that high? A little thing called the GTL mod. Intel has been talking to overclockers and explaining to them how the FSB works, and the end result is educated lunatics with a mission. They in turn are able to tell the vendors what they need in a much more direct way, and you get better mobos.

There are several boards with this GTL Mod in the BIOS, but Abit is the only one with it available in software. You can see from the OC Guru screen above that there is a lot to twiddle, and this is only one of the tools. With the new mods, you can OC the bus on the fly and do all sorts of things to crash your machine in new and unusual ways.
In the end, Abit is not only talking about OCing, they are doing some real engineering around it. If that ends up in better and more flexible mobos for you and I, we all win. µ