Not in my market..
The top-of-the line machines from their days has always commanded better resale-value when I have sold them. (And I just sold a 2x2,5ghz liquid cooled PM)
BUT, with the old machines, there was more than the proc that was diferent too usually, now it's basically the same machine, so it doesn't matter so much anymore.
Anyway, I'm going with the 3ghz. When working with Photoshop and those applications, it's the ghz that will help you, NOT the 8 cores. And I am fully aware that it will not be an insane increase in performance, but it will be some. That means it will last me a little longer, AND be differentiated from the horde of 2.8ghz Mac Pros that will flood the market when we start selling these things. I personally think that will make some difference when selling, but of course not the whole cost of the upgrade. Still though, slightly higher price, probably slightly easier to sell, and will last you a little longer, while you'll get your work done slightly faster while you've got it. Costs a little and gives a little, this is a machine I make money on, so I could take that hit, considering I'll have the machine as my main source of income for the next years.