Expect a 5-15% performance boost when using DDR on the Athlon. The reason why the gain isn't higher is two-fold. First of all, the Athlon (at least the Thunderbird) doesn't take full advantage of the increased memory bandwidth. Secondly, being a relatively new technology, chipset manufacturers are still trying to figure out all the in's and out's of DDR to get the most performance out of it.
Basic rule of thumb: if you're buying new, buy DDR. If you're upgrading a relatively new system, stick with SDRAM and save yourself the money.
Nick