Yes from the lowest to the highest model within the same core/architecture - it costs a company the same amount to manufacture a processor. But NO, they are not cheating.
The way they categorise it into different models is based on:
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Clock Speed. Some can do higher clock speeds, some cannot
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TDP. Processors are graded keeping their TDP in mind, even if they pass the higher speeds but fail to stay within the thermal envelope, they're graded down to lower speeds.
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EE and FX editions. These are cream of the crop chips, carefully selected from a wafer (usually the middle) and have in general slightly more stringent tests (but much larger premiums).
Now lets go back up and analyse how those various segments influence overclocking:
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Clock Speed:
Lets say a manufacture(AMD) has a batch of 100 processors made(Athlon64), and 90 of them are able to do 2.4Ghz(3800+ rating) and fall within the TDP envelope as well.
We know a 3800+ is significantly expensive, and not many people can afford it. As a result, common market scenario will have more A64 3000+'s being sold rather than A64 3800+'s. How does the manufacturer keep up with the demand? - By simply re-labeling the 3800+'s as 3000+'s and selling it. Some of the lucky customers get these re-rated 3000+'s and are able to overclock to the 3800+ ratings with little or no effort
The fact that most OC'ers refer to good "Steppings/Batches" when choosing a processor should hold a candle to this theory.
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TDP:
A proccy can do a particular speed, but doesnt fall within the TDP envelope. End result is under the higher speeds, the proccy puts out higher amounts of heat/increased temps. Here, you need to invest in a good cooler/heatsink to negate this effect.
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EE/FX chips:
These chips are only intended to serve as revenue boosters for a company, and are usually targetted at those with absolutely no budget. Most of the extreme OC'ers tend to buy these chips for that last bit of performance they can squeeze out from a chip.
Now about the hardware requirements:
- Good Motherboads: This requirement was brought up primarily when processors started coming with their multiplier locked, as a result boards capable of higher HTT/FSB speeds came into use. Earlier, even with a useless motherboard you could always increase your multiplier and get the higher speeds (Processor Speed = FrontSideBus Speed x Multiplier).
Also for those looking for the additional tweaks like increasing FSB speeds for those proc speeds not falling within the exact range of a multiplier, PCI/AGP locks.. plus the added vCore, vDimm options.
- Good RAM : Good RAM can always be used on non-OC'ed systems as well! The reason OC'ers need it, is to keep it in sync with the increased FSB speeds. Increased RAM speeds also help with increasing the memory bandwidth over the standardised speeds. Now-a-days with memory dividers, you can make do with mediocre memory and get away with overclocking your FSB without your memory holding you back.
- Good PSU's : This is a bit of a misnomer. Personally I feel , ANY system regardless of whether it is OC'ed or not should be treated to a good PSU.