In terms of hardware, YES.
The gains SL may be able to produce over Leopard, would be replicated whether it's run on the '08 or '09 models. Both architectures would be able to run it, and the software, assuming it can remotely do what's promised, will be able to take advantage of the cores on
both machines.
Any performance gains between the '08 and '09 models, both running SL, will strictly be a function of the hardware. Keep in mind, the biggest difference isn't the cores, but the Integrated Memory Controller + DDR3. (Thinking in terms of the CPU/memory systems, not peripheral devices such as PCIe devices, HDD chips,...).
The advantages SL is supposed to provide would be applicable to
both machines. BTW, a great deal of overall performance gains will have to come from applications developed specifically to take advantage of what's provided under SL. Older, existing software likely hasn't yet been written to use the new API's. What SL can provide on its own (no applications involved), is it's supposed to be leaner. Leaner code has a nice little habit of performing faster.

So I tend to think of it as needing fewer clock cycles to do the same task (usually how it actually goes).
Think of it in terms of testing. If you want to know the difference between A and B, in terms of hardware, then you have to use the same exact software packages. (OS, benchmarks, applications, drivers,...).
In terms of testing software, it has to be on identical machines to truly gauge it. In the case of the '08 and '09 MP's, having Leopard on the '08 and Snow Leopard on the '09 can only tell you the total difference in performance. Not how it came to be though, as it's likely a mixture.
I've the strong impression you're expecting miracles of SL, and it can't provide them solely on it's own. It can make it easier for applications to run faster, but they have to be developed to do so. On single threaded applications, the only possibility SL contains to speed them up, is GPGPU processing.
Just don't expect too much, as you'll be really disappointed.

As I'm sure you've realized, software development is
always behind hardware. Simple, but sad truth of the matter.