Not for games, but if you have other multiple purposes for the machine, and will have a multi-boot for suitable OSes, then maybe dual CPUs end up being of some value.
Coppermines can be very thrifty on power, especially if you use the lower end models like say a 600E. So for some long running tasks that don't need a lot of speed, they can be useful, but then you wouldn't use dual CPUs in that scenario. Dual boards tend to have more RAM slots though, might have some server-oriented features, and if it's Slot-1, it's easy to pull CPUs in and out as desired.
So I guess the benefit for a board like this is some added flexibility. If the only concern is games, then it's probably not worth it though and it won't be as fast as your Tualatin.
I have an EpoX KP6-BS which is a dual 440BX slot-1. I think it sold pretty well because it was one of the cheapest dual boards. Lots of people in old forums/newsgroups talk about buying them for cheaper dual setups at home.
It had bad caps, a fried inductor, and a blown fan header (which turned into 2 blown headers before I realized the fan was seized), but it did come back to life with some work put into it. I've had other EpoXes that also needed caps changed, but once that's done I generally like them. I think all EpoX boards of that period have junk caps from the factory, but that's common of most manufacturers back then. The luckiest you can hope for from an EpoX board are Teapo caps, which are the best of the bad.
Fringe benefit though - you have dual CPU VRMs. If one dies, move the CPU to the other slot and maybe you can keep going. 😀