The SphinUX OS desktop operating system release supposedly performs around 150% better than GNU/Linux, which the developers describe as their closest rival in SpinUX results. The advertised system requirements for this operating system that uses the KDE desktop is a 333MHz CPU, 256MB of system memory, 10~20GB of disk space, and any graphics adapter.
The SourceForge-hosted project claims their original operating system offers improved performance better than any other operating system, compatibility with over 30,000 applications, no need for drivers as SpinUX supports "99% of modern and legacy hardware", highly-scalable, and is a secure computing environment.
SpinUX documentation also states, "The kernel proved to process 100% faster than the Linux kernel, memory consumption is 300% less, and I/O is 50% better than the Linux kernel."
In digging deeper, the SpinUX OS user-space appears to be based upon Debian packages while this LSX kernel is claimed to be "a new integration design" based on the community's research in modern operating system design. Beyond the wild performance claims, "The current design is approved to be revolutionary, especially in a resource extensive application with low resources, this makes LSX the perfect Kernel for Servers and desktop computers."
These claims are quite interesting... I haven't yet tried out SphinUX OS but a Phoronix reader had pointed out the project in an email due to its wild performance claims. Needless to say, I certainly intend to run some benchmarks on SphinUX OS and compare them to Linux & Co. Stay tuned for the benchmarks!
If you're interested in checking out the project yourself, see its SourceForge project page, its release download from last month, and their Wiki.