For the user to benefit from dual-core processors, you'd need Photoshop to recognize and efficiently use both processors. Unfortunately that's not the case right now although I'm sure Adobe is working on a dual-core aware version.
Since the current version doesn't see the second core, it would operate and behave as if the system only had a single core. In this situation, the only benefit of a dual-core setup is allowing you to multitask (Photoshop processing an image, have an FTP program uploading to a website, burn a DVD, listen to music, etc) at the same time without too much of a performance hit. If that's something that you envision yourself doing, it might be worth it.
On the other hand, if you tend to do only one or two tasks at the same time, it would be better to spend the money on things such as maxing out your memory capacity, getting a 10,000 rpm hard drive (instead of the usual 7,200 rpm), possibly getting a RAID 0 hard drive setup for faster read/writes, or getting a faster processor.
Even if a dual-core enabled version of Photoshop came out and you took advantage of it, you wouldn't necessarily have a 100% improvement in Photoshop (maybe not even half). Optimizing the computer for Photoshop can be a better choice if everything is set up properly (having scratch area on a separate hard drive, having gobs of RAM, etc).
Edit: I just read the second person's reply. Unfortunately one of the articles compares Intel's dual-core processor to AMD's dual-core processor, so it's not saying much about how it compares to single-core CPUs. Also, you have to be careful about reviews. The Pentium 4 EE dual-core has twice as much cache as a single-core Pentium 4 and would obviously fare better. Unfortunately, I have yet to come across a single-core Pentium 4 EE versus dual-core Pentium 4 EE using Photoshop as a benchmark.