OK, well you asked for it!
Again, the following information is all "IMHO" , as I may have different requirements for my PC than you or anyone else!
First off, I don't feel that there is very much value added in going with the 3GHz processor. Just an an example, if you're talking about only the "C" or 800MHz FSB w/ HT processors, the 2.4 = $72.92 per ghz, 2.6 = $85.77 per ghz, 2.8 = $100 per ghz, and 3.06 = $135.29 per ghz.
This is using OEM pricing... As you can tell, the higher you go up, the higher per power you are spending, with the last jump ($100/ghz to $135/ghz, or, $280 to $414) being much higher than the others, with not a very significant performance increase. That's why I personally would probably go with the 2.4 for myself, but if you are really wanting a lot then the 2.8 wouldn't be that unreasonable (again this is all MHO).
Next, as I had originally said, if you really want performance then you're going to have to decrease the access times from your disks. If you're big into gaming or any type of movie editing, etc., etc., etc., large file transfers - anything that requires a lot of read/write to the hard disks or loading programs, then your best bet to increase performance is faster hard drives and RAID. That's why I recommend going with a SATA RAID with 2 Raptors, and you can still use your "standard" IDE channels as well.
This could give you your DVD burner, CD burner (I really like this combo, btw, even though the DVD burner can do both... if you're going to have an extra CD drive, why not spend a little bit more and make it a fast burner, too? the investment is very good for the price)
Finally, to me that ATI 9800 Pro 256MB is extreme overkill at this point, and very poor price/performance ratio. Instead you could get something like an ATI 9700 Pro 128MB AIW that includes many, many more options and features, all while maintaining excellent performance.
The speakers would probably be a tad overkill for my tastes, however some people like them so I'll go ahead and say "leave 'em in!"
The monitor seems like a pretty good deal for a nice monitor, however if the price gap between 21" and 22" was very large I'd probably step down to 21" in order to beef up something else... again that's just my opinion though.
Here's what I'd change:
Intel Pentium 4 / 2.8GHz 512k socket 478 Hyper Threading Technology 800 MHz FSB - OEM $280.00
Logitech Cordless MX Duo - RETAIL $91.00
ATI All-In-Wonder RADEON 9700 PRO 128MB DDR 8X AGP BULK $345.00
Western Digital Raptor 36GB SATA WD360GD 10,000 RPM 8MB Hard Drive OEM (QTY 2) $294.00
Grand Total $2,863.08
Swap out 3.06 cpu for 2.8, take out the mouse and keyboard and instead get the MX combo cordless KB and mouse (this is just a personal preference ), swap 9800 Pro 256 for 9700 Pro 128 AIW, and add 2 RAPTORS.
Actually... If you wanted to keep the 3.06C but keep the other changes, you could still do that....
Intel Pentium 4 / 3.0CGHz 512k socket 478 Hyper Threading Technology 800 MHz FSB - OEM $414.00
Logitech Cordless MX Duo - RETAIL $91.00
ATI All-In-Wonder RADEON 9700 PRO 128MB DDR 8X AGP BULK $345.00
Western Digital Raptor 36GB SATA WD360GD 10,000 RPM 8MB Hard Drive OEM (QTY 2) $294.00
Grand Total $2,997.08
... That'll put you REALLY close! Hey, you DID say that shipping didn't matter!
Anyway, that's just my $0.02 about that "virtual" setup...