p35 vs x38

P35 - Needs a BIOS flash to support 45nm processors. So it does not support it natively. It's also cheaper...

X38 - Supports it outta the box. No BIOS flash needed. Runs a bit more stable due to native support...

P31-DS3L also supports 45nm (just so ya know...)
 
What is a BIOS flash, and how is it done? Can it screw anything up?

It's basically an update. At worst, a bad flash can permanently damage your mobo. You can usually update in Windows, with a floppy disk, or a CD. I've flashed my motherboard three times without problems.
 
What's better between p35 and x38? Why? What's the difference?

The X38 has had a little tweaking on the memory controller, it has PCIe 2.0 support and multi GPU support 2 X16 slots but they both use the same southbridge. Most newer P35s will come from the factory pre flashed to support the 45 just like the X38.
 
Just to add to what Oscar said, the BIOS updating is usually needed on older P35 motherboards. If you buy a P35 today, there should be a newer BIOS installed from the factory, although it's important to note that it's not a guarantee, and you may need a spare LGA775 processor to update it.
 
^ Ayup.

I purchased a P35 Gigabyte Board at the end of October and it supports is with no updates.
 
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