Intel® Xeon® Processor E3-1230 v2
(8M Cache, 3.30 GHz)-http://ark.intel.com/products/65732/
Intel® Xeon® Processor E3-1240
(8M Cache, 3.30 GHz)-http://ark.intel.com/products/52273/
you can compare them yourself obiusly the v2 is beter is a newer processor and it has more memory banwith but if you have and aplication needing more ram them go with the package that has more ram it depends on your needs buddy
If you ever want to expand beyond 32 gigabyte ram, you might want to take a look at the E5-16xx series CPU. They do not provide the speed per core like the E3 series but there are E5-16xx CPU's with more then 4 cores and the CPU supports up to 256GB ram (vs 32GB on the E3).
Everything depends on your needs.
RAM is a cheap resource and you can add it anytime. You will not be able to change processor anytime.
RAM pricing does fluctuates a lot, going up & down continuously depending on supply&demand. I would not call RAM a cheap resource at this moment.
The choice of CPU can limit the amount of RAM a server can be upgraded to. E3 XEON is limited to 32 gigabyte max, while a E5 Xeon supports up to 256GB ram (however most mainboards limit it to 128GB).