Jasjeet Sekhon compared OS X, Linux, and Windows using his statistical software.
With equivalent processors, Linux did much better than Mac OS X.
The slowness of Mac OS X can be attributed to its kernel, which is built so that the operating system runs as a separate process, but that unfortunately slows down the overall speed.
Of course, you should take these benchmarks with a grain of salt, as they are for a very specific situation.
However, this could add credit to the rumour spreading that Apple plans to change the kernel in the next evolution of the operating system.
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