I think Daytona is using the NV1 because it slows down a lot on my 2MB card if I crank the detail settings. I don't think that is the fault of the P3 1050MHz (Tualatin 100x10.5). It is hard to tell NV1 apart from software rendered anyway.

I experienced the same as you with my 4 MB 2200 card. 640x480 was unplayable due to framerate issues, and that resolution runs without problems on any other card I've tried. I do not think Daytona USA is accelerated, but the issue is more that the NV1 is pretty slow in software mode in general. I've experienced slowdowns using software in other games. In my comparison video of Virtua Cop I show a clip of the game running in DirectDraw mode on the NV1. It has terrible framerate. I also experienced the same when running Nascar Racing in software mode.

Same goes with Panzer Dragoon, the normal retail version doesn't run with a smooth framerate on the NV1, but with any other card it runs at a constant 30fps.

Hmmm that is a good point about NV1's DirectDraw being quite slow as well.