Dell starts shipping the XPS Gen 5 with a P4 EE Dual-Core processor next week. PC Magazine has a full review and notes under the "Pros", "Too many to list, but here are a couple--dual core processors and dual-TV tuners".  PC Magazine does on to say,

"With the addition of Microsoft Windows XP Media Center 2005, the XPS Gen 5 is more than just a gaming system, it's Dell's top-of-the-line gaming/multimedia machine and our latest Editors' Choice." 5 out of 5- Excellent

At $4G's, you're going to pay for it, but this system definitely sets a new bar in the boutique area. Interesting that PCMag notes that it is available direct with monitor using Dell e-value code 6V411-XPS5PC.  I haven't seen that level of detail before but it's welcomed.