I know that many of you are going to be disappointed to hear what I am going with... even I wanted to go with the TYAN board, but I think it was just a little too much for him to handle... If I was building it for myself, and I could maintain it (and had this much cash) I would have built it. So this is what I have decided on:
CPU: FX-55
Mobo: DFI NF4 SLI-DR
RAM: 2x Crucial Ballistix PC4000 1GB sticks
GPU: 2x BFG 6800U
Case: <A HREF="http://www.voyeurmods.com/index.php?action=item&id=907&prevaction=category&previd=2&prevstart=12" target="_new">Lian Li PC-75</A> (its amazing how much this costs with all the trimmings) I was assured by the rep that this could be shipped to canada (although still have my doubts).
Display: 2x Viewsonic 8ms VP191B (I know that there is bigger displays, but this had great specs, and reviews for gaming)
HD: 2x 74GB Raptors (RAID0), 4x 400GB Seagate NCQ (RAID5 or 1 if he wants security) (thanks for these suggestions Vapor)
PSU: Still undecided Turbo Cool SLI 510W PP Power or OCZ 600w Powerstream
Sound: Audigy 2 ZS (to complement the soon to be chosen speaker system, which will dissolve some of the extra cash)
Remaining money will be but into software, and a few game controllers, keyboard, mouse, etc... (and of course some it will come in under budget)
Thanks for all of your suggestions, I really do appreciate it. And I know that many of you are a little disappointed that I didn't blow every single penny into this rig... to be honest I'm a little dissapointed myself. But on the bright side my sister wants me to build another system, a crappy one for her to play The Sims 2 on... this is not nearly as exiting... and the budget is far lower.