L4S8A2 v1.0 maximum CPU and HDD supported information as below,
CPU: Pentium 4 400Mhz FSB (256K/512K L2 cache) CPU – 2.2G.
Pentium 4 533Mhz FSB (512K L2 cache) CPU – 3.06G
Celeron 400Mhz FSB (128K L2 cache) CPU – 2.8G
Yes, the L4S8A2 V1.0 supports Intel's Hyper-Threading technology. If you install a CPU with Hyper-Threading such as P4 3.06G on this MB, there is "Hyper-Threading technology" item in BIOS to let you enable or disable this new feature.
The L4S8A2 V1.0 is built in CMI 9739A Audio chip with additional Dolby Digital decoder which supports up to 6 channels.
Yes, the L4S8A2 V1.0 comes with SiS 963L chip which supports USB 2.0.