Although there's no numbers for the 3GS and 3rd generation iPod touch, GigaOM did benchmark the iPad, iPad 2, iPhone 4 and 4th generation iPod touch to find sma

Although there's no numbers for the 3GS and 3rd generation iPod touch, GigaOM did benchmark the iPad, iPad 2, iPhone 4 and 4th generation iPod touch to find small to otherwise noticeable improvements across the board: http://gigaom.com/apple/benchmarking-the-ios-5-update/ http://gigaom.com/apple/benchmarking-the-ios-5-update/ I have a 32GB 3rd generation iPod touch as my low-end development unit (the 8GB models can't be upgraded past 4.2.x), and I can also confirm that it is noticeably snappier.