It is no doubt that Opteron based systems are extremely powerful and in many cases even more powerful than the Dual Core versions, due to each CPU having its own memory controller, core to core HT links and the ability to add a second Northbridge to the second CPU to increase the systems overall expandability, and the ASUS K8N-DL is a definite candidate to put the Opteron in the high end workstation or power desktop range.
The ASUS K8N-DL may not have as many overclocking options as the desktop boards, and may not include as many expansion slots; however, this is the trade off for having a second CPU on the board. One great addition to this boards credit is the ability to run Dual Core Opterons, giving the ability to have a setup like the Intel Xeon's - two physical CPU's and two virtual cores.
Overall the ASUS K8N-DL is great as an entry level server, high-end workstation or power desktop. With Windows XP supporting Dual or Quad CPU's, its more and more acceptable to use dual or quad CPU setups without having to sacrifice on OS features, like when you wanted to use Dual CPU's before Windows 2000, NT was the only way to go.
Supports all Opteron CPU's
Supports First Gen FX CPU
Dual Core ready
PCI Express graphics slot
Dual memory controller
Lots of room for storage (plenty of SATA ports)
No overclocking options
Rather expansive for an ultra desktop option
Games don't make proper use of SMP, no real performance increases
Rating - 8.5 out of 10