Not looked at the power usage myself, but was told that dual atoms use more then core 2 duo when idle... Why not look at via SOCs? At home I am using a VIA C7 EDEN 1.2Ghz that allegedly uses 7W TPD (not sure of that is idle or not, but its fanless and thus very quiet). Obviously theres the overhead of the PSU, hdd's ect ect, but hdd's should not be more then 12W each (board supprots 2), or there abouts.
Actually, heres the spec list, the only downside is that it only supports max of 1gig of ram, which would be nice to have 2, but really I haven't noticed it using swap heavily unless I am trying to do some GUI image manipulation. It does struggle playing flash videos though, but using things like youtube-dl and iplayer-dl provides easy local files for mplayer to use. It can probably play some light games, but I never tried. Also it does not like javascript heavy sites. You can use it, but it might be a tad slow. But like I said its a power/performance tradeoff. Personally, quiet happy with my one, especially after discovering iplayer-dl package, so that I no longer need to boot my other dual core something pc.
* * VIA C7 EDEN 1.2Ghz Processor - Fanless
* * VIA CN700 + 8237RP
* * 7W TDP (Thermal Design Power) - This is the maximum theoretical amount of power (in Watts) that a processor may consume and therefore dissipate as heat.
* * Front Side Bus: 133MHz
* * Graphic Interface: integrated 128bit 2D/3D VIA S3 Graphics UniChrome Pro Processor
* * 1 x 240-pin 533Mhz DDR2 DIMM Socket which supports Max 1GB - Unbuffered non-ECC memory required.
* * Audio: Onboard 6-Channel CODEC Compliant to AC 97'
* * USB: 4 USB ports + 4 x Internal USB 2.0 headers
* * Serial ATA: 2 SATA connectors
* * IDE: 1 x ATA 133 IDE connector
* * Expansion Slot: 1xPCI Slot (PCI 2.2)
* * Dual Realtek RT8110SC 10/100/1000 LAN
* * Dimensions : 170x170mm
* * RoHS compliant
But it depends just how much you want to save on power, you can google for the above, and might find the website I bought from, they have several such SOCs available with different requirements. I bought that one to be my main machine and everything server, hence the dual sata and dual T1000 lan.