I dunno.
I'm happy with the machines in this house, which are either IBM or Dell dual-Xeon workstations and servers.
While only so many software titles are multi-threaded, the nice thing about multiple-CPU computers is that they offer quite a bit of headroom when the load gets heavy, even for single-threaded apps. Since I switched to multiple CPU machines, I've run WinNT Workstation, Win2K, and now XP Pro, and have noticed that if one CPU gets dragged down executing an application, other threads are automatically shuffled off to the second CPU for execution. Linux is good with multiple-CPU machines, too, as I'm dabbling with it.
This can be rather nice, depending on how much multitasking one is trying to accomplish. Playing a non-multithreaded hardcore computer game on a dual-CPU machine allows the game to completely take 100% out of one CPU, so the operating system simply shuffles itself and other ancillary threads over to the second CPU. If the game's multi-threaded, that's even better, it'll get one CPU plus whatever percent of the second CPU the operating system deems is safe to allocate.
Something my wife and stepson does is Adobe Creative Suite work, and burning huge .pdf files to CD-ROM for shipment to the big offset printers of a small real estate book we assist. Adobe Photoshop is multithreaded, and firing up Roxio CD Creator at the same time causes nary a hiccup. Part of the job requires we print ad copy proofs for both the realtor and offset printer QC using myTektronix Phaser 780 color laser, and anybody who prints big high-resolution color .pdf files knows that can tie things up. The Phaser has an internal hard drive and lots of memory, but it still burns CPU cycles formatting the .pdf for transmission over the Cat 5 network cable to the printer. The dual-CPU Xeons seem to take this all in stride.
Since I retired, I'm playing with a quad-CPU machine in my evil lab, ostensibly to assist with the real estate book editing and production, but more for my learning curve, as it is running Windows Server 2003 and Linux. It should be fun...