Early Benchmarks Of Ubuntu 12.04 LTS vs. 14.04 LTS
A single instance of Dbench is indicating much higher performance out of this SSD-based Sandy Bridge laptop with Ubuntu 14.04 on the Linux 3.13 kernel over Ubuntu 12.04.4 LTS. Both of these Ubuntu LTS releases are using an EXT4 file-system by default with similar mount options.
Ubuntu 14.04 LTS in its current development form showed no performance differences with PostMark on this Core i5 system compared to Ubuntu 12.04.4.
For the mature Sandy Bridge Linux graphics support there wasn't much of a benefit out of the slightly newer kernel and Mesa stack found with the Trusty Tahr. There's bug fixes and other improvements, but these days the Intel OTC crew is mostly busy with Haswell / Broadwell / Bay Trail and are focusing less upon Sandy Bridge.