The 1055T and motherboard could be ebayed for a lot of the difference in cost. A quick glance at the buy now list on ebay showed $105 for the processor alone. Add the board for maybe another $20 and that's 120 off the cost of the ~200 for the 2400 + h61 which puts the net at like $80.
The net is more like $45 once you add a $35ish Hyper 212 to the mix trying to get a good OC and that doesn't even account for the fact that the Hyper 212 can't cool voltage regulators which is important when you are trying to do massive OCs.
The 2400 is just hugely more efficient and its hard to even OC the 1055T to equal the 2400. Even if you could it would be huge amounts of wattage wasted, heat generated, and strain on the PSU created. That is without even accounting for the difference in power bills.
Also, the 2400 isn't a small improvement over the 1055T. It is a 100% improvement in many benchmarks. Not just synthetic ones either. I am talking in games.
http://www.anandtech.com/bench/Product/147?vs=363
1055T vs 2400 (difference)
Dragon Age Origins = 102 vs 155.3 (34.4%)
Dawn of War 2 = 52.8 vs 82.5 (36%)
World of Warcraft = 63.8 vs 111.4 (42.8%)
Crysis Warhead = 72.4 vs 89.2 (18.9%)
Far Cry 2 = 45.1 vs 75.9 (40.6%)
Left 4 Dead = 111.5 vs 141.9 (21.5%)
I didn't pick and choose benchmarks that demonstrate my side, that's all the benchmarks there are and every single one leans heavily towards 2400. So heavily that a large OC can't make up the difference.
In fact, only 2 out of all 30 benchmarks shows the 1055T ahead and that is 7zip archiving and POV-Ray.
The OCd 1055T setup is beaten in every way that matters by h61 + 2400.