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SQL Server 2005 Setup

We are about to convert to SQL Server 2005 EE on a new server machine. The question came up about hyper-threading and how it can affect performance. From what I have seen hyper-threading should be turned off until you specifically see the CPU usage too high for a specific CPU. Does this sound correct?
Also, are there any specific "gotchas" that anyone has seen from 2005 or recommendations that can be made other than what can be found in the standard documentation be fore I start the conversion setup and testing?
Thanks. (moved from SQL2k forum)
http://blogs.msdn.com/slavao/archive/2005/11/12/492119.aspx Luis Martin
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Exactly what I was looking for, Thanks Luis