The Q9450 has a multiplier of 8 while the Q9300 has multiplier of 7.5. Although the potential for OCing might be the same, due to the lower multiplier of the Q9300, the motherboard will be the limiting factor.
Using an example, say the max OC for a motherboard is 500MHz fsb. Thus the Q9450 will be able to do 8x500 = 4.0GHz and the Q9300 will be able to do 7.5x500 = 3.75GHz. Although the potential for these two cpus is much greater, like 4.5GHz, they are ultimately limited by the motherboard.
So, to answer your question, the Q9450 will be better in terms of OCing strictly due to it's higher multiplier.
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