With 32 threads of 64MB writes using the Threaded I/O Tester, Ubuntu 10.10 was over 50% faster than FreeBSD 8.0 and FreeBSD 8.1 RC2.
Switching to random writes but sticking with 32 threads of 64MB, Ubuntu 10.10 with the EXT4 file-system was over twice as fast as FreeBSD running UFS.
While the development snapshot of Ubuntu 10.10 "Maverick Meerkat" was faster than FreeBSD in a majority of the tests, it's good to see that in a few tests there were some small speed-ups for FreeBSD 8.1 compared to last year's FreeBSD 8.0. However, FreeBSD 8.1 is not as significant of an update was FreeBSD 8.0 was when compared to FreeBSD 7, so these results are not too surprising. Stay tuned for the official release of FreeBSD 8.1 that is likely to come later in the month.