I would choose Pro just for the remote login. There are other nice things, but the ability to login to my computer at home and stuff while I am here at work helps a lot when I need to E-mail myself a file or something.
As far as gaming, no real difference as a general rule.
"Luckily Windows XP was designed with Hyper-Threading support in mind and thus even Home Edition will support a single CPU with HT enabled. Keep in mind that Windows XP Home does not support multiple physical processors, but if you enable HT on a Pentium 4 XP Home will recognize it as two CPUs"
Some day I'll be rich and famous for inventing a device that allows you to stab people in the face over the internet.