I wonder if the following would work for getting more WUs per computer?
No, regardless of how many real (or imaginary) CPU-cores a computer has, SETI@home only allows 100 CPU-wu's at once. In additionally you've allowed 100 per "real" GPU but not sure if it's upto a max of 8 GPU's or...
Meaning, the only way to get more than 200 wu's is to have more than 1 GPU in a computer. Running multiple wu's on the same GPU won't work.
Since petrusbroder has 300 wu's on some of his computers, obviously he's got 2 GPU's in these computers, or one of the cards has got 2 separate GPU's on them and is therefore counted as 2.
Using virtual machines is a method to work-around the limitation of only 100 wu's for your CPU, since each virtual machine will be counted as a "computer" and can get 100 wu's. I've no idea how large the extra overhead for running this way will be...