Given a reasonable price equivalence I'd say 4 cores is generally going to be better than 2, even with the difference in per-core speed taken into account. Most apps, including TG2, do get less efficient with more cores/threads, but 4 is still a good number, especially with plenty of memory (and the /3GB switch).
I'd say TG2 probably loses about 30% efficiency at 4 cores. If you have 4 cores at 2.4Ghz you have a theoretical total of 9.6Ghz, minus 30% for lost efficiency you still have about 6.7Ghz. The 3.0Ghz dual core has a theoretical 6Ghz, and there's probably 5-10% lost efficiency there too. So the quad will probably be slightly better.
*However* each additional thread does use more memory so if you're working on seriously demanding scenes at high resolution it may be better to render with fewer cores at higher clock speed since you may need the memory that would be otherwise taken up by additional core render buffers. Ok so maybe I've just talked myself out of the quad core, hehe. Either one will be a good option and will ultimately render at similar speed, with the quad probably being a bit faster in most "average" cases. If you have other apps that take advantage of multiple cores the quad may ultimately be better for your overall needs.
- Oshyan