If you look at the disclosures for these scores, you'll see that the difference in price is not because of the CPU architecture. It's because Racksaver charges less for storage and memory hardware.
By the way, Dell's newest submission, the one that I linked, offers 78,116.87 tpmC of performance at $378,356 of price. That's a price / performance of $4.84.
If Dell offered Opteron instead of Xeon MP, they might save $10-15k on their system price. That would yield a price / performance as low as $4.65, hardly revolutionary and only 4% different.
I think Racksaver is the revolutionary vendor in the TPC-C test, not AMD. And maybe "revolutionary" is the wrong word. Maybe "willing to settle for small margins" is the better phrase.