Comment 4 for bug 491590

reproduced with Inkscape 0.46 and Inkscape 0.47 on OS X 10.5.8
looking at the EPS files however it seems as if the labels for 'Restrict to PS level' in the export dialog have been mixed up:

EPS exported as 'PostScript level 2':

%!PS-Adobe-3.0 EPSF-3.0
%%Creator: cairo 1.8.8 (http://cairographics.org)
%%CreationDate: Wed Dec 2 22:47:55 2009
%%Pages: 1
%%BoundingBox: 0 0 177 178
%%DocumentData: Clean7Bit
%%LanguageLevel: 3
%%EndComments
%%BeginProlog

EPS exported as 'PostScript level 3':

%!PS-Adobe-3.0 EPSF-3.0
%%Creator: cairo 1.8.8 (http://cairographics.org)
%%CreationDate: Wed Dec 2 22:48:13 2009
%%Pages: 1
%%BoundingBox: 0 0 177 178
%%DocumentData: Clean7Bit
%%LanguageLevel: 2
%%EndComments
%%BeginProlog