Dual Xeon 2.8Ghz HT EMT64 (64 Bit)
4 GB DDR Registered ECC
2x160 GB 7200RPM SATA

or

Dual Xeon 5130 Dual Core (Woodcrest)
2 GB DDR Registered ECC
2x120 GB 7200RPM SATA

Would you rather have the extra processing power or ram if you're running a CMS site based off of a MySQL database?

Thanks,
-Chris