Transfer Card Intel

Intel Xeon Irwindale 3.0Ghz Machine vs. a AMD Athlon X2 4400+?
I have two baseline workstations:
HP Workstation - Intel Xeon 3.0Ghz Irwindale 800Mhz FSB, 2MB L2 Cache
Dell Optiplex AMD Athlon X2 4400+
Both of these machines have better proccessors than my current (gaming) machine which is a P4 3.0Ghz.
I'd like to transfer the Video Card / 4Gb Mem / CDDVDR Burners into wither machine.
Which would be the better performer? The dual-core Athlon 4400+ or the Single Core Xeon (Irwindale) 3.0Ghz?
Thanks!
dual core AMD by far.. Most software is now written to support more threads and so, the dual core will offer much smoother performance and faster performance than pretty much any single core.. Now, the debate between dual and QUAD is still going on but it seems like dual will be here to stay at least for another year.
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