You mean the ones that still use less power and run cooler than Intel's bog-standard ones? And still have plenty of headroom to be safely supported in server applications? :-D
Sun sells no overclocked Opteron boxes. AMD has a higher TDP part (the SE series) that Sun uses at its spec'd frequency. Of course, that TDP is much less than the Intel equivalent.
Even you should be able to see the difference between that and Dell running Intel parts out of spec.