that might be the case but you could build a comp for a lot less than that and the gaming performance would be exactly the same , no game i know of today can utilise 12cores and 32gb ram and by the time games can utilise that much the opetron CPU will be well outdated anyway
plus the ram is only ddr400mhz which is pretty slow ram for gaming with thats prolly going to botleneck the CPU and the 3 GPU's like crazy
also you dont need 3 GPU's and definatly not 3gb of video memory what resoloutions are you planning on outputting this to ?
Also i dunno wether someone else will be able to shed some light on this but surely there will be a bottleneck with having 12cpu cores trying to communicate with each other at the same time
Overall i think that stuff is well overkill for a gaming machine and isnt going to earn you the massive performance you would expect might even bottleneck when playing games
and you dont honestly need 12cores or 32gb ram i would say a quad/dual core and 2-4gb ram with one of thiose GPU's would be very well near good enough