If you want compatibility and ease of use, then a single GPU -- The bigger, the better.
If you want the most performance with decreased compatibility, then multiple GPUs.
If someone is buying two GTX 760s to match, or exceed the performance of a single GTX 780 while trying to save some money, then I'd say the best course of action would be to just go with the GTX 780 right from the start. SLI scaling isn't always that great and adding in a second GTX 780 down the line when the budget allows for it is going to exceed the performance of sandwiching a third GTX 760 into the system; and that's if the system/case will even allow for a third GPU.
The above example is based off of the prices at launch of aforementioned GPUs -- There is currently no GTX 960 so the same comparison cannot be made with current generation hardware.
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