No one (that I'm aware of -- I haven't really checked too deeply) is shipping a 2 socket 3.0GHz Quad-Core Xeon machine except Apple at this point.
However, that wasn't the question that was asked. He asked if it was the first 8-core Intel Xeon computer. It isn't.
I highly doubt Apple is overclocking, that would be somewhat unorthodox for an OEM builder to do and still honor the kinds of warranties they do. Of course, it's also strange to me that Apple would be the first to get 3.0GHz QC Xeons from Intel, since from a market segment Apple makes up a very small percentage of the total amount of processors Intel ships. You'd think they'd be made available first to larger buyers.
These are a limited number 3Ghz chips according to Intel
http://www.tgdaily.com/content/view/31484/135/
No over-clocking at all.Apple just gets the first 3 Ghz chips.
"Intel’s Clovertown currently tops out at 2.66 GHz (model X5355). Intel spokesperson Dan Snyder told TG Daily that the 3.0 GHz model is available in limited production at this time an “Apple has chosen to adopt it.” Snyder said that Intel will introduce another Xeon 3 GHz “later on as well”