If you want to get nForce2 boards, you have to wait. KT400 boards will be available sooner than nForce2.
Ups for KT400 : Cheap, expected better performer than KT400, may be best performing too
Downs for KT400 : No downside, unless you don't trust VIA.
Ups for nForce2 : Expected best performer for Athlon XP, undoubtable stability, (If you need integrated graphics) Integrated GeForce4 MX, outstanding sound (audigy like), dual 10/100 lan, Firewire ports
Downs for nForce2 : Expensive than KT400
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