I'm sure others will chime in on this, but here are a few things to keep in mind.
First and foremost, the CPU speed is only one factor in the perceived speed of a machine (Mac or PC). RAM, front-side bus speed, disk speed and video processing (GPU and VRAM) all have an impact on perceived performance (sometimes more so than chip speed).
If you're going to compare CPUs across product lines, make sure they are equivalent. For Macs, this got a lot easier with the switch to Intel by Apple. You can now compare their dual-core chipsets to those used by Dell, Acer, IMB/Lenovo, etc in their laptops and desktops.
I wouldn't, however, compare the dual-core Intels in the iMac and MacBook to single-core Pentiums or Athlons, etc. They are different architectures - 2x2GHz means two processors running at 2GHz. Comparing that to a single processor running at 3GHz (with a different chipset supporting it) is sketchy at best. You might expect the dual core to be generally faster (2x2GHz = 4, which is greater than 3, right?), but it's not that simple, as mentioned above. Some single-CPU, processing-intensive activities might be faster on the single 3GHz chip.
If you try to compare different CPU architectures altogether (like PowerPC vs. Pentium), things get much murkier in terms of hard numbers. The closest thing to quantitative measures you can make are the SPEC benchmarks (SPECint, etc.), and/or wall clock measurements on real-world activities (like "open, save and close these 100 reference Word files"). But even these measures can be subjective - the Word performance measurement doesn't mean as much to someone that uses OpenOffice, for example, or to someone that predominantly does image processing in Photoshop. And SPEC benchmarks don't tell you how the mix of operations will play out for your activities (e.g., faster floating-point ops doesn't mean much if your bottleneck is loading stuff from disk).
The best and most accurate test is to try out a machine, doing the kinds of activities you expect to do with it. If you get a chance to do this for a decent interval, you'll get a good feel for the speed and responsiveness of a machine.