Maziar, I need to clarify some things but also disagree back at you. Nothing personal, just for the sake of discussion so we can all reach a clearer understanding.
First, please read what I said. I can only comment on DX9 as I said from the start. I find 1680x1050 all high 2xaa/16xaf easily playable with SLI 8800GT, and nowhere near as playable with a single 8800GT. The difference in Paradise Lost can be 18fps vs 29 fps for SLI. Plus DX9 very high hack and DX10 very high do NOT perform the same, so it wouldn't even help for you or I to post those numbers for him.
Since I don't have Vista installed, I also provided 4 links where single 8800GT, 8800GTX & Ultra reviewers did not find DX10 nearly playable at low res very high DX10. Keep in mind crysis GPU benchmark scores vs real gaming too. sub 30 fps in the benchmark will be far worse in the later half of crysis. So you actually disagee with those 4 reviews and not directly with me. But I can see what you are saying.
And Here is another link showing actual gameplay you must disagree with then. 12x10 at medium/high details, average under 30 fps and minimum of 14 fps. How then can we turn up the details a bunch to MAX, up the res, and get better fps? http://enthusiast.hardocp.com/article.html?art=MTQ4MCwzLCxoZW50aHVzaWFzdA==
here is number 6 with fsaa at high shows SLI scaling.
http://www.firingsquad.com/hardware/nvidia_geforce_9800_gtx_performance_preview/page8.asp
Anyway, Please Show me one link where a single GPU adequately performs in DX10 very high at even 10x7 res. I have not seen a single one and would love to look it/them over. And a bragging user on a forum doesn't count as I have seen comments that an 8600GT can play in high details smooth as sink too. Or that an 8800GTS can play very high 19x12 with constant 30 fps. That's plain bologna and worthless info. Especially when every review shows it's not possible.
And Nobody said SLI doubles the performance, but I tell ya I see up to 85 % scaling in the most GPU demanding levels of Crysis. Whether the faq recommends SLI for crysis or not, you simply can't touch SLI performance with a single card. I think crysis deserves it's own rule. Plus a single card can't max the game out at low res , so it is a good option to consider SLI even if not high res gaming. I'll gladly post a fraps run of paradise lost at 12x10 and show you SLI can provide a way better gaming experience at that low res even.
Anyway, I can vouch for 50+ hours of benching crysis and know exactly when and how SLI can shine in that game in Win XP. I can not vouch for DX10 very high at all myself, besides showing link after link of reviews. But I now provided 5 links that back up the advice I gave(6 including FS high 2xaa). Any link that shows DX10 very high playable on a single GPU would be greatly appreciated. I'd love to see it, but as of this date haven't seen anything close.