Ok So I turned on Hyper-Threading and although its nothing to write home about, it did shave off 16 seconds.  Yes 16 Seconds :)

Ok here are more results, all tests where done using network render with Bryce Lightning, Hyper-Threading and Priority set to HIGH.
Times are in MM:SS

Pentium 4 @ 3.0Ghz Hyper-Threading with 512MB of RAM.  Render Time 10:25 (Windows XP)
Pentium D @ 3.4Ghz Hyper-Threading with 3GB of RAM Render Time: 9:28  (Windows 7)

This is very interesting 57 Seconds difference between the two now is this a difference because of Processor Type? or the Extra RAM? Windows XP vs Windows 7? Whatever it is, difference is not by much considering one is more beefier system than the other.

1 x CPU = 10:25
2 x CPU = 05:17
3 x CPU = 03:34
4 x CPU = 02:38 <-- This is with the Pentium D Machine added to the mix.

These tests probably dont mean much when you start dealing with different files which some could be more complex than others.

It would be interesting to see if something that takes 1 day to render could be reduced down to 2-3 hours with this setup.

I plan to add Two more PC's dedicated to rendering, I also have 3 Laptops with Dual Core capabilities to add into the mix.