I have a feeling the whole Xeon SP CPU issue
is because when you do a PRAM reset, you reset everything including low level memory training and other such things
that when you do a CPU swap are still in place from when the old CPU was installed
but when you reset the NVRAM it clears all that and perhaps one of those low level bring ups is not compatible with the Xeon SP CPU
(it may even be some sort of platform compatibility check that gets ignored until you do a PRAM reset at which point the system goes Oi this CPU is not for this platform!)
what diagnostic LEDs light up on the logic board when its NOT posting?
is because when you do a PRAM reset, you reset everything including low level memory training and other such things
that when you do a CPU swap are still in place from when the old CPU was installed
but when you reset the NVRAM it clears all that and perhaps one of those low level bring ups is not compatible with the Xeon SP CPU
(it may even be some sort of platform compatibility check that gets ignored until you do a PRAM reset at which point the system goes Oi this CPU is not for this platform!)
what diagnostic LEDs light up on the logic board when its NOT posting?