Seriously, even hyper-threading can't make up for REAL dual-CPU threading.
I have a dual CPU at home (dual P4 2.4 Ghz) and I need to upgrade to WinXP to get all the benefits from HT on my machine (my XEONS are HT-enabled, but win2K doesn't support the feature. I would need advanced server to use it...)
Honestly, for 3800$CAN, I got a dual CPU machine, radeon 9600 PRO 128megs, 1 gig ram, asus board with 1 PCI-32 and 4 PCI-X64 slots and one AGP Pro 8x slot, 2 120 gigs western digital HDD w/8megs cache, and an udigy card. With that, I'm pretty sure that I can come up to those guys, with winXP that is.
So, 7000$US for a machine like that is, IMHO, way more than one would expect...
then again, they ARE using the P4EE (extreme edition) when it comes out in november... and that will be state of the art (although not 64 bit yet...)