AskHeart, Those XBit benchmarks are interesting.
In aceshardware, they also use PC2700 DDR CL2 with an i845g. In SpecViewPerf, the P4-2.53 handily beat the Athlon 2600+ on almost all fronts whereas it was the opposite in Xbit. Also, in every other review I've come across, there is a no competition from LightWave as the P4 being the champ.
I do not believe you are correct about Sandra FPU optimizations. First off, a Pentium III Tualatin at 512KB cache is a powerful performer. At 1.4Ghz, it can perform on par with a 1500+. Since Intel was touting its P4 platform, the Tualatin benchmarks are rare and far inbetween. The few that exist indicate that it does perform within 5% of an XP. Besides, if you look at Sandra closer, you'll see FPU and iSSE2. The latter being iSSE2 optimized.
My point was that in Sandra CPU bench, memory bandwidth has little to nothing to deal with the results that it generates, and thus real indication of performance based on the Sandra CPU bench is close to impossible to determine.
If consumers fail to educate themselves it is their fault. There is no information that is being hidden. The test setup apparatus are clearly marked. The hardware and software settings are clearly marked. Moreover, a P4 is designed with RDRam in mind that is synchronous to their FSB and an Athlon is designed with DDR SDRam that is also synchronous to their FSB. If you deviate from their design, I think you are more or less running it out of spec (DDR SDRam wasnt even intended for the p4 when the p4 was first introduced).