eWeek has an article talking about a new project at Microsoft called Plinq whose goal is to spread a Linq query across multiple processors. Anders Hejlsberg discusses the potential performance advantages of distributing work across multiple processors.
The article also cites a blog post last September by some Borland guy blathering on about how Linq would be a great way to tap into concurrent processing without burdening the developer with threads & locks and all the associated headaches.
Looks like Anders agrees. ;>