THE GOOD: Build for Dx 10 games, a thing that is not showed in 3d Mark 2006 results, if we imagine the true results it should be 17k points !
THE BAD: It consumes alot of power and it is kinda BIG, also does generates heat, but thanks to ACS3 the heat is pulled out of the case, and a standard 8800 GTS does generate ALOT more heat in the case that 8800 GTX KO ACS3.
SUMMARY: Two 8800 GT could outperform a single standard 8800 GTX , but SLI performances unfortunately varies a lot and is strongly CPU bound.
This board is a good option, leaving room for a second board in the next year when the prices will drop . I am for the use of this board, it is especially designed for DirectX 10 games but unfortunately 3d mark 2006 doesn't putt that in a good light, but the newest games uses the full-amount of what this board can offer.
PS. Two 8800 GTS 320 MB works very bad in SLI ( Vista ) on DX10 Games cause of the small amount of memory, so I will recommend two 8800 GTS SSC 640 MB.
In non-sli configurations there are very few performances between one 8800 GTS 320 and a 640 MB version but in SLI using DX10 games it is a lot more performance from them.