There has been some discussion around ET1 and it's usage of the GPU lately. To help understand how Androoid 2.3 uses the GPU you should read the following articles:
The bottom line is that devices with Android version prior to 3.0, the GPU is controlled by the operating system, not the application. The OS will utilize the GPU for full Window draws, Live Wallpapers, Transitions between activities, etc. In Android version 3.0, they have made it easier for applications to control if the GPU is on/off for their application.
One way to show that it is being used, is to load up a LiveWall Paper like the attached. It has some great 3D effects and performs nicely on the ET1 when you swipe home screens (notice the 3D rotation, and flag waving)