Super Computer Quesiton

Good day all...

I don't post often.. but i read daily..

I am really looking at getting new pc soon.. (working on getting my funding approved)..

Then the idea of building a min supercomputer once its not to expensive as crossing 30k usd...(monitors included)

I do mainly web dev, gaming and i am looking to get into designing/inventing of new technologies... so i believe i should get some good computering power that will last me atleast 5 years before i have to do a total overhaul of motherboards and processors..

So the idea hit me.. When EVGA releases its monster dual socket xeon board... can DS built a custom machine using 2 to 4 of these boards with Liquid cooling ...

I am not sure what version of windows i will be using, but it would have to support clustering i am guessing to have all those motherboards and processors.. with 2 x ATI 5970...

The case wouldnt have to be rackmounted... a good case with wheels.. would work.

Am i making any sense thinking along these lines ?

I am open to suggestions... and a single socket processor wouldnt be enough for what i want to do... and i dont believe in nvidia TELSA stuff..