FWIW...
I got a 144 opty from ebay (brand new OEM) that I can push to 3.1Ghz (higher if I want to bump VCore) for $131 shipped. The same person is now selling them for $131 + shipping. My stepping is CAB1E so either I got lucky or she has more of the same. She also has 146s, 148,s and 165s. Problem is she won't tell you what the steppings are before you order.
I had a 3200+ but I couldn't go above 2.6GHz stable. For many that is fine but I wanted more so I took a chance on the ebay Opty and fared very very well.
If you are interested in looking on ebay just type in 144 opteron and hit search. Her name is betha. From there you look for her other items.