Yes, there is more nuance to GPU than CPU than many would have you believe, and it's not as simple as "GPU is always 100,000 times faster!" ;)
On RAM, I have no problem on 64Gb, but then I don't do a whole lot of rendering of very complex scenes. There's no such thing as "too much RAM", but, money being what it is, it doesn't make sense to buy more than you need as that gets expensive fast. If money is not an issue though, max out that motherboard lol!
And last, on the single vs. dual CPU set ups, it's impossible at the moment to predict what will happen with the dual CPUs, as it all depends on what turns out to be the cause and how we can fix/workaround that, and just what performance increase that leads to. That does make deciding between those machines tricky for now, unfortunately. Other data to consider is what else the machine is going to be used for (video editing? etc) and how the performance compares on those things, there might be enough of a telling point there to make the decision.
Hope this helps!