The dual P4 scene is kind of fragmented. You have the classic Xeons (.18), the new Northwood based ones (.13, Prestonia?) that have SMT as well as the new ultra highend ones which cost 10 times as much and are much slower then the new .13 xeons.
I wouldn't bother watercooling. Xeons are not that hard to cool quietly and lifespan isn't an issue. These chips should last a decade easily. You'll throw them out before they burn out.
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