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I went for the i7 860 over the 920 for the most part its a better option (and you will get others saying otherwise) with a good P55 board the cost of a good X58 is a lot more so you can get a i7 860 + P55 + 8GB for the same cost of getting a i7 920 + X58 + 6GB.
Yes there are things one likes about the 920 over 860 but is it worth it? This mostly comes down to your setup and how high end its going to be like GPU (duel HD 5870 is somewhat the limit for the 860) setup or if you want to upgrade without changing the board to a Six-Core CPU only the X58 can do that... that I know of.
If overall cost to how much RAM you want then:
4GB go with i7 860
6GB-8GB tie...well I think so.
more then 8GB go with i7 920
I only wish Intel could have made it simpler.