Hi Minoura,
I checked my BIOS rev. last night and it was 14.3., I was mistaken, I thought for sure I updated the firmware, but left the BIOS at 9.x.  I was able to build a MP kernel this morning, but I don't want to reboot remotely in case it doesn't work.  When you try with MPACPI on your board, does it hang when the second cpu is supposed to start or does it boot, with the cpu failed to start error?  Thanks again,
Bob