It depends on what you are doing. An awful lot of applications are not CPU bound. Most are I/O or memory bound. Things like A/V editing, scientific calculations, modeling, and certain software design/development programs do benefit from dual cpus. Also, the applications and operating system have to be SMT aware. Winxp and most Linux distros have that base covered from the OS side. And thanks to intel's force feeding of HT into the mainstream, have caused a fair number of programs to be updated to use dual cpu's. First figure out what you are using the computer for, what apps you plan to use, and then you can find out if going dually is for you.
2CPU (http://www.2cpu.com), as mentioned above, is a great reference point for info on the subject.