According to AMDboard.com MSI has produced the first dual Opteron (Socket 940) mainboard that also works with Athlon 64 /Socket 754). This board is called MSI K8DMaster2 FAR.
The K8DMaster2 FAR will use the K8T800 chipset from VIA and the VT8237 southbridge so it can support both the Opteron and Athlon 64.
Read more about this at AMDboard.
Find information about this new MSI mainboard here.