Than you found wrong. I run quite few dual-xeons...and yes, they scale almost linearly. Until you reach the too many cores of top models, and then certain applications including Corona have problems utilizing all the cores, but this is software issue and not HW.
Comparing my old dual Xeon PC vs the new one where speed ration on the paper is almost 1:2, Corona's speed up was not as good, it's somewhere around 1:1,7 - not really linear. Other renderers and programs where indeed linear when compared on these machines. What's odd is that the ratio was 1:2,5 with old daily builds and decreased continuously. Mind you, I have not checked in the last months so the numbers I state here may be absolutely wrong for the final 1.0 release. I guess you were more thorough then so stick to Juraj's research, OP.