Currently use 2.4x26" and 28x700C wheelsets for my hardtail (which coincidentally are almost exactly the same effective diameter).
I much prefer the ride of 700C wheels over the 26X1.5" setup I used to use on the road.
They work acceptably well off-road with 700C CX tires too, although my 26" wheels aren't going on ebay anytime soon.
]Edit: Those are Nokian 2.1" tires in the snow pic, which are quite a bit smaller than the Conti 2.4's I use in the summer.