Single 2.0ghz Opteron vs single AthlonXP 3200+ vs single P4 3.0ghz (800mhz fsb) vs DUAL Xeon 3.06ghz (1mb L2 cache)
It's too bad you have to buy ECC memory if you want to run that
Looks like it beats out the dual Xeon in just about everything (excluding Content Creation - who cares

)