all the best parts as of 22/11/2009...
OK, let's have some fun?
A dozen or so of these:
EDIT: Bah*
and maybe some of these:
(actually, just raid NVidia's parts bin)
Run it on some epic screens, and half a dozen Logitec PC-compatible wheels.
Nice keyboard, mouse, and have it dual-boot 7 and some gaming/server abomination linux beast that can act as some sort of server.
Add those up, and with some time in the dev consoles and the game itself, and it should be able to play 4-player split-screen (well, each player would get their own 2 screens because a computer can support MANY screens) Crysis on max settings 200fps, oh, all while it's rendering Toy Story and Finding Nemo in real-time for a 5th person.
With ALL THE BEST PARTS for a PC, nothing stands a hope in hell of coming close.
It would also be the easiest thing to develop for, as long as the engine is somewhat compatible, because you wouldn't even have to worry about LOD's. Just run everything at full detail all the time.
*Leadtek nVidia Quadro FX4600 PCIe X16 Workstation 768MB 384Bit DDR3
Grapics Engine: Quadro FX 4600
Memory Size: 768MB GDDR3
Memory Bus: 384-bit
Memory bandwidth( GB/sec.) 67.2 GB/s
who needs optimization when you have that much power?