At stock speed, 940BE (3.0GHz) is comparable to Q9450 (2.66GHz). Or somewhere between Q9400 and Q9450. I'd think Q8200 will match 940BE at the same clock frequency.
Q9450 - 2.66 GHz / 12 MB L2
Q9400 - 2.66 GHz / 6 MB L2
Q8200 - 2.33 GHz / 4 MB L2
940BE - 3.0 GHz / 6MB L2