Ok simple answer, its all about the formula below now, since the work load per clock is different between the two CPU's, so Ghz is not the defining answer anymore
IPC x frequency = performance
IPC = Instructions per clock
that Intel p4 you have asked about does 6 instructions per clock, and the Athlon you have asked about does 9 instructions per clock.
6 x 3,200,000,000 (3.2Ghz) = 19,200,000,000 instructions per second
9 x 2,400,000,000 (2.4Ghz) = 21,600,000,000 instructions per second
the difference between the two processors is 2,400,000,000 instructions per second, which equates to the Athlon being 12.5% faster, and the athlon pwnts the intel again because it has short/less amount of pipelines (12 pipelines for the Athlon i think against 36 for the P4 prescott IIRC), therefore making the Athlon 64 better in games as it can clear down (refresh) the pipeline a lot quicker for the next lot instruction for the fast changing/action games, where as the p4's have to rely on HT (HyperThreading) to saturate the long pipelines .. and all of this blah blah blah other things that come into it aswell, like the heat and architectural build of the core, and the way it operates
There are also alot of other things that factor into the AMD Athlon performing faster, which i would like to add in now but i have to leave as i have now finished work