The only benefit you will see from a dually over a non dually for gaming is if you are doing other stuff at the same time. Perhaps you like to run seti 24x7, you can leave it running on the other cpu, or maybe you have your dvd quality 5.1 tunes playing and want to game at the same time. Stuff like that. But for strictly gaming, its not worth it to go dually.
Well I wouldn't say no performance gain but virtually none. At best it would speed gaming up because you could run the background tasks on one cpu and have the other dedicated to the game. But if the computer is only for gaming don't bother with the dually.
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