I think the heat-sink fan combo's in the dual processor systems are only good for 90W of TDP each... the Quad has a bigger heat sink and can handle 130W TDP processors, so I don't think they could have put the X5680 in the DP machines without redesigning the case to accommodate larger HSF's.
You can drop an DP Nehalem or Westmere in a compliant SP board (has the necessary firmware + socket), and they'll work (second QPI channel shuts itself off). But it's a waste of money.
The reverse is not possible though.
Another possibility, is that a DP board is used with a single DP processor. It can allow for a second CPU to be added at a later time, and systems have actually been sold this way (perhaps still are). But I don't really see this as a good solution (not cost effective, as the parts can get harder to find - particularly the correct cooler-, and won't be covered under the warranty). Either save up for a true DP system (add the second CPU and cooler during the order), or get an SP system and upgrade the whole thing when necessary IMO.