The non-Gaap 2010 estimate is earnings before items. The Gaap eps estimate is the actual earnings number that foes to the bottom line. If the Gaap earnings for the year are $75M than that's how much the company actually increases in value which is how return on equity is calulated.
The purpose of the different accounting systems would seem to be to confuse everyone. Sort of like two classes of stock, and one director from the Bush, FERC & Enron era, and others who one might guess wouldn't be comfortable with that era. Hardly boring.