Did you read my link yet?
Doubtful if you still have that opinion. And are you going to buy one of each of those 100 motherboards?

I hope not since most of them suck. And there are easily over 100 Athlon XP boards, get your head out.
Just think, it take a P4 clocked much higher to match the performance of an Athlon. You aren't going to change any minds here with what you've said so far. Don't go into sales.