You'll be happy with either machine. Really.
Just don't fool yourself into thinking the old machines are just as fast as the new. Snow Leopard and the software being released during the next few years will change that.
The important question is...do you actually need 8 cores, or even 4? Other than bragging rights, do you do anything with the machine that's actually slow?
C4D has not been optimized for Nehalem yet, and you're not running Snow Leopard. But does it really matter for you?
It's nothing to do with bragging rights, please read my earlier comments, all I want is the fastest machine to help me work faster (primarily with C4D, which will exploit multi-cores), given my budget. It's cut and dry, a 2.6 is beyond my budget. So it's a 2008 3.2 or a 2009 2.26. Will C4D ever be specifically optimized for Nehalem? If it is, then that's certainly something which does matter to me, and would tip the balance.
As far as Snow Leopard is concerned - will that make a diffference?... from what I've picked up across this forum, there's conflicting info here. Some say it'll be optimized for Nehalem, others say it's multi-cores in general. Which is true? Again, if it's true that would push me back towards the 2009 2.26 - but even if it is true, will that effect non-apple apps? I mean... look at how slow Adobe have been in exploiting multi-core.
That is the single strongest statement on this 'board at the moment. Most power users have their machines for 4 or 5 years. Getting into a new machine with last year's technology may seem like it's "saving" you a few hundred now, but the difference of $1000 over 5 years comes to $200/year. Is that worth it to you? Only you can answer that.
Plus, what happens when plug ins, software, and OS upgrades are accellerating the newer models? You won't be able to compare a 2008 to a 2009 when these happen, but having the newer architecture may leave you satisfied with your MP for another year or two, or??
Given my experience so far, I'd expect significant changes to happen around the time I'm ready for a complete upgrade. The 2009 MP isn't a massive change in software engineering is it? Hardly like from PowerPC to Intel. Please tell me if I'm wrong.
I'm all ears, ready to be convinced either way, but the more persuasive arguments so far have been to go with the 3.2.