Shortly after WinHEC 2005, IWill (the maker of some great motherboards and sweet sff products) generously allowed me to touch their highest performing Opteron system. This was not your everyday dual or quad opteron system - it was an 8-way Dual Core Opteron System (16 Cores!) with 128gb of RAM! Now, a server with all this horsepower is extreme overkill to be your company's file server, and you'll probably get better FPS in Doom 3 on an Athlon64 PC. Instead, this server is focused on the most cpu and memory intensive applications, and this can easily be viewed as a server geared towards the HPC sector.