It has been my understanding that the GPU's must be identical. I can't find any definitive answer on nVidia's site, but here is a quote from Tom's Hardware (link) when SLI was first being launched, so the requirements could have changed:
"For Multi-GPU to work, both cards need to be of the same performance class, meaning you can only pair either two GeForce 6800 Ultras, two GeForce 6800 GTs or two GeForce 6800s (standard). Mixing these cards will not work, although it should in theory, due to the dynamic load-balancing capability."
However, I would also not mix cards of the same GPU if one has been overclocked. Basically it looks to be the same as dual channel memory. The specs of the pieces must be the same - they don't have to come fromt he same manufacturer, but you rule out at least one factor should you run into problems.
Michael J