I think the gigaflop performance of an 8-core should be around 54 gflops, actually. I saw a 4-node dual-proc Xeon 5160 post 136 gflops on linpack, that's 17 gflops per dual-core Xeon 5160. Intel is reporting a 1.6X increase on Linpack with clovertown, that would be 27 gflops. With two clovertowns, that's roughly 54 gflops for an 8-core.
Comparing PS3 to a mac/pc is apples and oranges. A PS3 is about 15 gflops (double precision) from the Cell CPU, and roughly 2 teraflops from the GPU. A mac pro is maybe 50 gigaflops from the CPU's, and maybe 500 gigaflops from the ATI card (for nvidia cards I don't know).
Also, the PS3 has a slow hard drive and only 256MB ram. Programming its 6-core powerpc-based CPU effectively is much harder than the quad-core xeons. Writing code to use GPU hardware is even a magnitude harder. If your app of choice can be written to take advantage of stream processing on a GPU and is fine with 60GB disk space and 256MB RAM (folding@home is a good example) then the PS3 is far more cost-effective. But for most people, the mac pro (or any x86-based workstation) will be far more useful.