A used 2010 quad becomes a hex 3.2 for under 400. see thread
https://forums.macrumors.com/threads/1122551/
with careful shopping this can be done for 1900 plus 600 or 2300 total after you sell the oem cpu for about 200,
but it is a sp hex 3.2 not a dp.
the 2300 total would be compared against 3200 for a hex sp refurb. In this case you save about 900 and the machine is a little less then the refurb 3.33 hex
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for dp this 8 core is 2969
http://store.apple.com/us/product/FC561LL/A?mco=MTkyMTM1ODQ
you can put a pair of these in :
http://ark.intel.com/Product.aspx?id=52576&processor=X5690&spec-codes=SLBVX
you may get a pair for 2800 on ebay so your cost is 5700 minus 600 for selling the pair of 2.4 e5620 cpus inside or 5100 for a machine that is a lot faster then this one ;
http://store.apple.com/us/product/G0LG1LL/A?mco=MTk3NjkyMDA
a refurb at 5300 . in this case you save 200 and the machine is better then the refurb dual hex. a chart.
sp**
apple refurb________$3300 a 3.33GHz hex
diy upgrade________$2300 a 3.20GHz hex
Big savings for a siightly slower machine
dp
apple refurb________$5300 a dual 2.93GHz hex
diy upgrade__________$5100 a dual 3.46GHz hex
Small savings but a much faster machine.
these are all 2010 getting the upgrades.
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2009 will give more savings but need an EFI firmware hack that is quasi-legal.
Meaning as long as you don't keep building and selling them you may not be hassled.
( I am not a lawyer and different places have different laws)