Ok, I didn't bother reading all this crap. Just the OP and some of the initial responses. It's pretty obvious that this thread was going to go nowhere FAST.

But in response to the OP:
I guess that it's reasonable to assume that my PC is in fact greater than the XBox360. I will use one example only because other examples will disprove my theory. I won't even mention those other examples and please forget that I even wrote that last sentence.

It's pretty obvious that my PC is much better designed than the XBox360. My CPU and GPU actually hold hands and sing songs which helps them work faster. For the record, my PC consists of an Athlon64 3000+ OC'd to 2.3Ghz, 1 GB DDR RAM, and an X1950Pro. Those are the specs that probably matter the most.

To prove my theory, I'm going to use a game that came out near the launch of the XBox360. But don't worry, the XBox360 is super easy to work with so obviously every title is going to take full advantage of it. Quake 4 clearly runs better on my PC than on the XBox360. Much smoother framerate, better AA, better textures, it's pretty clear that my PC > XBox360. Don't let anyone fool you guys into thinking that the XBox360 is better than my nearly 4 year old PC.

EDIT:  Heck, I'll even add Orange Box to the list.  My PC > XBox360 confirmed.

To end on a serious note though:
It's my personal opinion that both consoles are so close in terms of power that neither will prove the "better" console. Gears of War 2 looks pretty sweet. So does Killzone 2. Gears of War 1 looked great. So did Uncharted. Mass Effect had some glitches and some graphical/framerate issues, but still looked great. MGS4 had some framerate issues, but still looked great.

And I'm still a little disappointed with Squilliam. It seems like all your posts are flamebait posts, even after starting that thread where you pleaded for the trolling and flamebaiting to stop. And I say "a little" disappointed because I guess by now I should know that you are a complete and utter fanboy. It's just that everytime I think of that thread you wrote, I think that there's some hope for you. And then you prove me wrong. Again and again.

I don't quite feel like jumping completely into this (yet) but there are a couple things I need to comment on. 

Firstly, it seems to me that there is a bit of a disconnect going on in Squilliam's recent response.  Ever since the OP and right up to this post, he has consistently held the position that hardware superiority should not be judged by tech specs but by observed performance as measured in games -- "because it's all theoretical bullshit". 

But wait!  "Polygon counts, Draw distance and most effects are mainly a function of GPU performance, not CPU. The Xbox360 has an edge here as most people agree."  Did Squilliam just brush aside the PS3's alleged superiority in various game-quality-enhancing techniques by saying that those things are done by the GPU and everyone knows that the 360's GPU is better so obviously the PS3's games can't be better at those things?  On the surface it looks like total hypocrisy, but I eagerly await Squilliam's perfectly logical explanation detailing how my conclusion is dead wrong. 

Secondly, please stop using Killzone 2 as an all-purpose bludgeon regarding PS3 development times, budget, etc.  Is Duke Nukem Forever representative of PC development times?  Does that game prove that the PS3 is actually much faster to develop for than the PC?  I think it's widely acknowledged that PS3 games do in fact take longer and cost more to develop than 360 games, but I don't think that KZ2 is a valid example of what is even remotely normal. 

the textures in the sp3 version of gta 4 are better and also if u pay attention to any single point in the ps3 version there is always more people to be seen on the streets or more cars going passed on the ps3 version than in the 360 version of the game and this is a benfit of the cell processing unit

The 360 can't come anywhere near Killzone 2's graphics. All I need to know.

Seriously, what is the point of this thread. It amazes me how popular these flame threads get. It serves no purpose. We should know that most games developed for the 360 and then ported to the ps3 haven't fared well. We have known this since the PS3 came out.

sad.

Do I need to respond to this or has someone already shot him down and put him in his place?

great read. It's nice to know these things...More reason not to buy a PS3 for a few more years

 In your previous response you scolded me for comparing the entire pack vs the entire packag and specified you only meant processing power and you said "That is based on processing only."

In your last response you say there is more to a car than just the motor??

I'm confused.  I doubt you know what you're talking about. lol

^^^owned. Cuz he's right.

 uhh yea it can.... Just because a developer doesnt want to spend 4 years on graphics doesnt mean its not possible.

Gears 2 is looking amazing. And im still impressed by gears 1