This only applies to Opteron vs 754, you can see that Opteron vs 939 AMD64's, the only difference is, well, nothing when it comes to 939 Opterons, and 940 Opterons just have ECC support and more HT links.As a quick recap of the architectural changes, here's what makes an Opteron different:
The pincount of the Opteron alone should give you an indication that it is a noticeably different chip than the Athlon 64. While the desktop Athlon 64 weighs in with a plentiful 754 pins, the Opteron has no less than 940 pins. What are the additional pins being used for?
While the desktop Athlon 64 only has a single Hyper Transport link, each Opteron CPU has three links - two for connecting to other processors and one for connecting to I/O bridges (e.g. South Bridge, PCI-X bridge, etc?).
The next difference between the Athlon 64 and the Opteron is that the Opteron features a 144-bit wide DDR memory interface, in comparison to the Athlon 64's 64-bit DDR memory controller. The 144-bit wide memory bus is over twice as wide as the Athlon's, but offers basically twice the memory bandwidth. The additional bits are parity bits, as the Opteron's memory controller only supports ECC memory.
But architecturally (features, speed clock for clock etc) they are the SAME.
Obviously all Opterons have 1MB L2 cache, but so do some AMD64's. Opterons also tend to overclock better.