I recommend this thread:
http://forums.eagle.ru/showthread.php?t=35091
Over 16 pages, in the meanwhile, with broad testing base on SP1 Vista and the benefits compared to XP. Average FPS-gain against XP: 15-25 on the same rig! (= mostly optimized XP-installations) - peaks are about 45FPS gain.
There are also frequent report of graphics glitches from the engine disappearing with WinVista and Win7.
Besides that JFYI, TX-EcoDragon did not disable Aero in the background, as well as the initial test from SimHQ did not. Additionally the later did not even have drivers for the soundcard, was running an unpatched version of Vista and used the first WHQL-Drivers for Vista. As quite understandable, the first WHQL were made for safety, not for performance.