Intel has always said SOI didn't make economic sense for them until 65nm. From what I read, its likely they will move to FD-SOI (fully depleted SOI) then, assuming the tech is ready/affordable/worthwhile by that time. AMD will likely stick to PD-SOI for their 65nm process.
Judging by Prescott, I'd say intel made a mistake by ignoring PD-SOI.. but I'm curious what 65nm will bring.
= The views stated herein are my personal views, and not necessarily the views of my wife. =