I use an overclocked 4 core Windows 7 system for two of my reports that are very complex and would take a very long time to calculate on a Windows XP dual processor system.
The calculation time is considerably reduced BUT, although all four processors are used, they do not run 'flat out'.
Much of that is down to the formulas etc.
Have a look at: http://msdn.microsoft.com/en-us/library/bb687899.aspx
for more information. UDFs and INDIRECT are probably the main ones to watch out for.
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