If gaming is what you are building this system for, then I would personally go for a high-clocked dual-core CPU as they are the best bang for the buck at the moment and a more expensive video card. It's obvious that Crysis is still GPU limited, as a Core 2 Duo will do much of the same thing as the Nehalem unless you are using two 4870x2 in CrossFireX or three GTX 280 in 3-way SLI. That being said, my system for the month would be:
CPU: Intel Core 2 Duo E8400 @ 4Ghz (444 FSB * 9) - $164.99
CPU Cooler: ZEROtherm Nirvana NV120 - $49.99
Motherboard: ASUS P5Q3 (P45 + ICH10R) - $149.99
Memory: OCZ Platinum 2*2GB DDR2-800 @ DDR2-888 - $61.99
Graphics: ASUS EAH4870X2 Tri-Fans Cooling Design (OC-ed to maximum stable frequencies) - $509.99
Hard Drive: Western Digital Caviar Black 640GB - $79.99
Sound & Network: Onboard - $0
Power: Corsair 650TX - $99.99
Case: Antec Nine Hundred - $109.99
Optical: LITE-ON 20x DVD Burner - $20.99
TOTAL: $1247.91
I am pretty sure this PC will beat TOM's in almost every game, but will be quite slower when it comes to CPU intensive applications. As current games are not that multi-threaded, I don't see any point in getting a quad-core CPU for gamming at this moment if you are planning to spend your money wise. Quad-cores will almost certainly take off later this year (2009), but as for December 2008, dual-cores are probably the best bang for the buck (unless you are building your rig for video/picture editing, highly-thread applications, file conversion, extreme multi-tasking, etc. 😉 )