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PERFORMANCE OF FILESYSTEMS COMPARED (includes Reiser4 and Ext4).
by balluche2010
Choosing the right Linux File System Layout using a Top-Bottom Process
by balluchePhoronix Global - Linux Benchmarking & Results Database
by ballucheHow to benchmark, Stress, your Apache, Nginx or IIS server | Linux Operating System - Debian, Ubuntu, Fedora, Gentoo, Arch
by holyver & 1 otherConfiguring Apache for Maximum Performance | HowtoForge - Linux Howtos and Tutorials
by balluche & 5 others2009
Gentoo Optimizations Benchmarked | Linux Magazine
by greutAlthough we are not comparing apples to apples, Gentoo did out-perform Ubuntu in almost every test, and sometimes by a fair margin. It does appear that optimizing for a specific CPU can yield a decent performance increase.
Of course, Gentoo offers benefits in other areas with their USE flags and being able to build a highly customized system. The question is whether the amount of time it takes is worth the benefit, and that’s a personal choice.