You didn't reveal what software you were developing.
For instance, some work I do is what is called EMBEDDED SOFTWARE and I use a cross-compiler and frankly, as the machines went past 1GHz, I was set.
Today, my primary machine is some over 2GHz P4's. All have 512M RAM, 40 to 120GB hard disks, run either Windows 2000 or XP Pro and another set in the lab are running (1 each) Suse 9.1, Mandrake 10 and I think Suse 9.0.
Today, if I were to get a ground pounder, the budget be da___ed, it is a no brainer decision that nothing less than the 64-bit capable machines be obtained.
Either Opterons from SUN computer or Athlon 64s from many others.
Does anyone know about desktops designed for software development? Make, Model, etc.