Ubuntu 14.10 XMir System Compositor Benchmarks
QGears2 with the X RENDER back-end was showing around a 5% performance penalty when running through XMir / unity-system-compositor.
Of course, the performance penalty right now isn't too crucial as these packages aren't shipped by default but will still be relevant to Ubuntu enthusiasts and early adopters.
The image scaling test for QGears2 showed a performance drop of about 18%. Of course, Canonical is working on maintaining Qt5 and GTK3+ Mir native back-ends too for modern applications so they won't have to be piped through XMir unless running legacy applications.
The RenderBench test saw no real change in performance.