I had understanding that the more cores and L3 cache the CPU has the better performance it will have regarding SQL Server.
Just read this article:
http://www.storagereview.com/selecting_the_best_intel_xeon_e52600_v2_cpu_for_sql_server_2012
From the tests they have done seems like the clock speed is the most important aspect and not the L3 cache and number of core.
Having said that, here is my dilemma. I am building server for SQL among other things. My fist choise of CPU was:
Intel Xeon Processor E5-2620 v3 (15M Cache, 2.40 GHz, 6 Cores)
http://ark.intel.com/products/83352/Intel-Xeon-Processor-E5-2620-v3-15M-Cache-2_40-GHz
With the same price range (30$ less) I have:
Intel Xeon Processor E5-2623 v3 (10M Cache, 3.00 GHz, 4 Cores)
http://ark.intel.com/products/83354/Intel-Xeon-Processor-E5-2623-v3-10M-Cache-3_00-GHz
Now buy just looking in the CPU...