The quad core (are you sure they aren't dual core) desktops I would definitely refurbish and sell. Especially if all they need is a hard drive. P4's without a hard drive is a hard choice. In most cases you would spend as much on a hard drive as you could get for the refurbished desktop with a hard drive in it. For all the P4 machines your looking at about $75-$100 working. If you can find hard drives cheap then it would be worth it to stick a hard drive in there and try to sell them.
The big debate comes into the time it takes to sell them versus the quick money and is it worth sitting on them for a little while. I refurbish all the PC's that I get if I can but I'm a small timer and have lots of spare equipment. I have recently refurbished 3 Dell P4's and sold them, a Macbook Pro (sale pending), and 2 Pentium Dual Core's (will be up for sale soon). You can use the CD's on the side if you have an OEM Windows XP CD. If you do not depending on what brand PC they are you have other options. If they are Dell's You can use a Dell Restore CD and wont even need the code on the side. The Dell Restore CD recognizes that the machine you are installing it on is a Dell and doesn't even ask you for the code. If they are another brand you will probably need to purchase an OEM XP CD and reinstall with that and use the code on the side.
If you need cheap hard drives I might be able to help you. I have tons of spares just need to know what type you need.
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