Zedfu,
A dual processor setup allows certain applications to utilize more processing power (from the additional CPU). Not many games use this, aside from Quake (from what I hear at least), so don't expect any kind of improvement for that. Besides, that is where the graphics card usually comes in.
As for the OS, NT and Win2k are the ones that can fully support the multiple processors since they support a multiprocessor kernel.
Overall, multiple processorts would only be a boon if you are running server apps, graphics apps like Photoshop, or certain calc intensive apps that can use the extra CPU.
For games, spend your money on a better graphics card. You'll get further that way.