Uh...
Parallels 3.0 does not support DirectX 9. It only supports 8.1, and about even with VMWare Fusion's support of it. I've had some stuff work better in P3 and some stuff work better in Fusion, so it seems like P3 doesn't have any notable advantage here.
Personally, I'm more inclined toward Fusion, as Parallels 3.0 was a marketing disaster. They conned a bunch of people into expecting good 3D support and paying $40 to pre-order, and didn't release the actual information (DX8.1, OGL2, DX games barely work or don't work at all in most cases) until it was too late to pre-order. VMWare hasn't promised anything, to my knowledge, that it hasn't delivered, and if this pricing is true, people will really have to think about which one they want to buy.