Thanks.
I did a quick test. I converted 25 short wav tracks (~350 MB) from 44.1. to 48k. I ran the test set five times in a row with each different compile. The sample rate conversion settings were default. Foobar used all four CPU cores.
Here are the results:
Generic
Total encoding time: 0:22.578, 93.30x realtime
Total encoding time: 0:23.625, 89.17x realtime
Total encoding time: 0:22.140, 95.15x realtime
Total encoding time: 0:22.718, 92.73x realtime
Total encoding time: 0:22.844, 92.22x realtime
Atom
Total encoding time: 0:22.765, 92.54x realtime
Total encoding time: 0:23.594, 89.28x realtime
Total encoding time: 0:22.875, 92.09x realtime
Total encoding time: 0:23.656, 89.05x realtime
Total encoding time: 0:22.922, 91.90x realtime
Core 2
Total encoding time: 0:22.375, 94.15x realtime
Total encoding time: 0:22.813, 92.34x realtime
Total encoding time: 0:22.937, 91.84x realtime
Total encoding time: 0:22.719, 92.72x realtime
Total encoding time: 0:23.203, 90.79x realtime
K8
Total encoding time: 0:23.578, 89.34x realtime
Total encoding time: 0:24.218, 86.98x realtime
Total encoding time: 0:22.734, 92.66x realtime
Total encoding time: 0:22.657, 92.98x realtime
Total encoding time: 0:23.781, 88.58x realtime
Mod
Total encoding time: 0:24.125, 87.32x realtime
Total encoding time: 0:23.891, 88.17x realtime
Total encoding time: 0:24.141, 87.26x realtime
Total encoding time: 0:23.140, 91.04x realtime
Total encoding time: 0:22.734, 92.66x realtime
I can't make any conclusions. The results are too varied.