CPU stats on DP Systems


I've noticed that, in Activity Monitor, CPU utilization figures appear to go to 200% on DP systems (presumably, 200% means both CPUs are maxed out). I've seen individual processes exceed 100%, so it's pretty obvious that 100% processor usage is only 50% of total available CPU cycles.

My question is, does top work the same way? In other words, if top reports, e.g., 8% user, 10% system, 82% idle, does that really mean the system as a whole is actually 91% idle?

Just curious.