Then you probably should get a Supercomputer and get a couple of hundred, why stop at 4.
I think Apple knows what apps are going to be used on these systems the most and I think they are mostly GPU intensive or just adding more CPUs doesn't justify the added expense of requiring more space, more RAM, bigger power supply, more fans, etc. etc.
I think they decided that the ROI on what it takes puts them back into having a big expensive tower that most people won't really need the second CPU.
In order to run these MP Xeons with all of the extra stuff inside, they are now having to rely on MANY MANY fans, even water cooling and it just gets ridiculously expensive and the average user isn't going to want that.
I think they decided to get rid of certain types of bottlenecks instead and wanted to make the box smaller rather than just being another HUGE box that costs too much to mfg, and requires so much cooling, that most people aren't going to want that.
Just a hunch.
I would think that users using CAD, Animation, Graphic arts apps, NLE, etc. type apps probably won't see much difference in 2 CPUs when they would see more difference in 2 GPUs.
Pro Tools HD and HDX users don't really use the CPU, they use the cards themselves that they install and I'm sure having one 12 core processor handles a fully loaded down Pro Tools, Logic, native app where if you actually needed more CPU power, you'd be using HD and HDX cards instead.
It will be interesting to see how much the processor is actually taxed when running most applications to their fullest load levels. I wonder if the CPU will ever max out. I'm sure it will be a rare occasion.
Heck, I used an older iMac to do video conversion and would max out the CPU where I couldn't do anything. I was running multiple video conversions on a newer i5 with 16G of RAM and I'm barely taxing the CPU I have and it's just an i5. It will be interesting to see what apps doing what things will push the 12 core to the point where it's maxed out. I'm sure for those people, they should probably get a supercomputer and get something that has LOTS of processors because it's an app specifically for CPU crunching that's more supercomputing. I don't think Apple wants to play in that space since it's probably not a good ROI. That's why Apple kind of got out of those massive Supercomputer installs. Sometimes, it's best to let others spin their wheels in certain small niche markets for bragging rights.