In this Anandtech review, the 16 core Opteron trades blows with a six core Xeon (clocked at 2.3ghz vs 2.66ghz):
http://www.anandtech.com/show/5058/amds-opteron-interlagos-6...
The 8 core DP Xeons weren't out yet when that review took place, but the Sandy Bridge chip was a big improvement over Westmere, in addition to the extra cores.
If I was building a server I'd probably look at the Intel parts, the cost/performance curve is justifiable. But my personal case right now is running lots of test VMs simultaneously on a workstation, the Opterons are more attractive.
http://www.anandtech.com/show/5553/the-xeon-e52600-dual-sand...
This latest generation was not favourable for AMD. 16 core Interlagos in many cases barely outperforms the old 12 core Magny Cours.
here is one company selling them - http://www.titanuscomputers.com
I priced up a 32 core AMD machine with two 2GB Nvidia GTX 680 cards and it comes to just under $5000.