Well, I just did this about 2 months ago. I decided to upgrade, built a brand new computer with Linux in mind. I ended up with the following:
eVGA nForce 680i SLI motherboard
Intel Core 2 Quad Q6600 processor
4GB of RAM (GeIL)
PNY GeForce 7900GS (256MB standard)
Dual 250GB HDs
DVD-ROM, DVD±RW, Floppy, etc.
Running Gentoo ("amd64"

. SL runs perfectly well with proper multilib support under 64-bit.
EDIT: The only issue at the moment is video support. It simply will not work because LL doesn't ship the client with 32-bit gstreamer libraries, and there are a few other issues that I am aware of in that area, but I don't use or need video, so it has never been a major concern to me. It would be nice if it worked, but I won't lose sleep over it.
From: Signore Iredell
I never used 64-bit operating systems before, and I am new to the multi-core processors too - so I can hardly decide what should I prefer or avoid.
Nothing really bad about 64-bit and Linux handles multiple cores flawlessly (at least on x86, x86_64) these days. A lot of applications are threaded, so multiple cores are always beneficial.
From: Signore Iredell
I know that 64-bit Linuxes had issues with Flash plugin on Firefox (is this still true?) - I often use Flash so I really want to avoid this kind of issues.
Unfortunately, this is still very true. However, if you run a 32-bit Firefox under 64-bit, the Flash plugin will usually work without any issues. There is a 32-bit->64-bit bridge plugin for Firefox called nspluginwrapper, but it's extremely flakey and loves to crash.
From: Signore Iredell
On the other side, it looks like Second Life doesn't fully leverage on dual-core systems; I don't play other 3D games or CPU-hungry applications, and I don't want to spend lots of money for something that won't improve SL performances.
Also true, at the moment. I only see one core out of my 4 ever active when SL is running. But I didn't build this system with SL specifically in mind... it was intended for more serious gaming as well as 3D work and development.
From: Signore Iredell
I'm actually using a Nvidia graphic card and I think I'm going to stick with Nvidia (maybe a geforce7600). Chart representing a range of performances for 100 most popular GPUs using SL:
s3.amazonaws.com/secondlifegrid.net/frameratesbygpu.png
If you can, I'd recommend PNY's GeForce 7900GS. It's in the ~$120 range and performs like a champ in SL, as well as other games. I get 30+ FPS even with FSAA cranked up, in populated areas. With FSAA off, well over 100FPS. The 7900GS uses a newer GPU core than the 7600, so it's faster while using less power.
From: Signore Iredell
My new PC will ship 2 (maybe 4) RAM GB and a S-ATA150/10.000 RPM hard disk.
I'd recommend 4GB. It will pay off in the long run, though you can always upgrade from 2GB later.
From: Signore Iredell
What kind of system would you build for a SecondLife-optimized, desktop system?
See above.
