supermanCK's explanation was a little cloudy IMHO. Dual CPU systems don't automatically split program tasks in half. A program must be well threaded to take advantage of multiple CPUs (it must use different threads to do different parts of it's job.)
Dual CPU will be useful when you run multiple programs at once, or you have a program designed to use Dual CPUs. If neither of these conditions are true then your software will run a close to the speed of a single CPU.
There is OS and system bandwidth overhead with multi-CPUs too, so you never get the full speed of both.
Video editing, image editing, media, 3d rendering, animation, CAD, all benefit from multiple CPUs. I don't know it to be much of a boost to many games.