I could not agree with SMedic
The front/back switch node does not consider the camera POS and the model`s shap, if you look through the cup from top, you will find the refraction is not proper.

Front/back switch node just like dual shap way (I copy the cup,invert the normals, set IOR=1, transparency=1,simulate the air refraction face,and SET render option >optimization>face mode>front1), that`s not the perfect one !
2 years ago ,I found this bug , I sent a email to softimage, but they did not reply ,I hope they fix it soon
waterblue_xsi@163.com
waterblue_2002@yahoo.com