Phoronix are publishing their first — very initial — benchmarks of Ubuntu 8.04 using the 12-19-2007 daily build and comparing these results to Ubuntu 7.10 Gutsy Gibbon. These tests are focused upon OpenGL gaming, encoding, disk, and memory performance.
Read the results
So far the performance looks to be roughly the same between the 2.6.22-based Ubuntu 7.10 and Ubuntu 8.04 Alpha 2. After the Alpha 2 release tomorrow, the next Alpha release is planned for January 10.