IMO SMP isnt worth it for the avarge user.
You wont get any better framerates in Counter Strike with a second CPU unless you have system services that actually eat CPU resources, and none of the default services do, they pretty much just sit there and alltogether maybe use up 1% of a 1GHz P3's resources.
As for apps, there are pretty few apps that the avarge user is likely to use that support SMP, and AFAIK there's only one game engine that supports SMP, the Q3 engine, and even there, it doesnt do a whole lot once you reach speeds above 600 MHz.
If you're running a pro 3D workstation, a server, or something of that nature, its a completely different matter though.
And there's no denying that if you do alot of multitasking a SMP system will indeed be more responsive.
Anyway, will you be buying this system or are you getting it for free and get to choose?
If you're buying it, go with a uni processor system, either a P3 or Thunderbird, rather than any of those, and place the money saved on other things such as more memory, nicer GFX card etc.