CentOS 5.4 led when it came to the LU.A test in NPB while the number of operations per second was close between OpenSuSE and Ubuntu.
Ubuntu 9.10 with our test system configuration would crash with SPECViewPerf 9, so for these results we only have the numbers from CentOS 5.4 and OpenSuSE 11.2 RC1. With the Ensight test in SPECViewPerf 9.0, CentOS scored 19.79 while OpenSuSE had just 14.63 for its weighted geometric mean.
The results with the Maya SPECViewPerf test were closer, but CentOS 5.4 came out on top again over OpenSuSE 11.2 RC1.
Of the 18 server / workstation oriented benchmarks that were run for this CentOS vs. OpenSuSE vs. Ubuntu mini comparison, CentOS 5.4 ended up winning 11 of these tests. Some of the wins for CentOS were small while others were much larger, due to significant differences such as the use of the EXT3 file-system over EXT4. However, both Ubuntu 9.10 and OpenSuSE 11.2 also had strong wins themselves in different areas. Depending upon what your specific needs are, one of the Linux distributions may be more favorable than the other, so fire up the Phoronix Test Suite and run the tests that are relevant to your requirements to see what would be most favorable for your conditions.