Super Celeron 1300?

Thoughts plz guys.
P3 Celeron 1.3GHz Tualatin v P4 1.8GHz Northwood
Both systems 1GB PC133 SDRAM & 40GB HD's
Running XP Pro SP3 & virtually identical apps.
PerfTest 7 CPU Benchmarks are (CEL) 320 something v 230 something (P4)
SPYBOT scan times (CEL) 13mins v 32mins (P4)
GWBasic count & print 1 to 2000000 (CEL) 178secs v 296secs (P4)
So I swap out the P4 for a Celeron 2.6GHz
CPU Benchmarks are 300 to 310
1 to 2mill is 220secs
As expected it outperforms P4 but still pulls up short of C1300.
Methinks P4 Board is the culprit?
P4 tested in another board. 1GB DDR400 Dual Channel. 5 to 10% improvement in results.
Before you conclude p4 is the culprit, please note C1300 also outperformed C2600.
Are Tualatins that good? Thanx. Rolf.