Tom Wickline ran some benchmarks against Wine and Windows XP. He presented his results in two different emails. The first set of benchmarks cover 3DMark2000, 3DMark2001, Dronezmark, and PC Mark 04. The second set benchmarked Quake3, UT2004, GL Excess, Passmark PerformanceTest. Here's just a sample of the results from PC Mark 04:
Test XP Wine File Compression 5.358 MB/s 5.765 MB/s File Encryption 69.920 MB/s 70.658 MB/s File Decompression 45.547 MB/s 45.863 MB/s Image Processing 18.544 MPixels/s 19.273 MPixels/s Virus Scanning 3205.915 MB/s 4049.208 MB/s Grammar Check 2.783 KB/s 3.071 KB/s File Decryption 107.727 MB/s 108.715 MB/s Audio Conversion 2940.131 KB/s 2943.677 KB/s Web Page Rendering 7.096 pages/s na WMV Video Compression 62.986 fps na Divx Video Compression 79.133 fps na Physics Calculation and 3D 182.937 fps na Graphics Memory - 64 Lines 1249.365 fps 250.577 fps