Nothing rigorous that I've found. I've seen some things like a Mac user posting on a forum asking why Cubase was hitting harder on OS-X than Windows along with screenshots of the overall load meters that it has, but little in the way of details on methodology.
While I haven't done extensive looking, I haven't come across anything and it is something I'm interested in.
Sadly, there seems to be little interest in testing. People who own PCs can't really test it, outside of building a hackintosh, and Mac users are not very interested in testing particularly since many of them have a real need to believe their money was well spend and do not wish to do something which might challenge that idea.
If someone gave me the hardware and software I'd love to try it, but I own only a PC, and the DAW I use (Sonar) is Windows only.
The only thing I can point to with some newer data is a Sonar benchmark, conducted by their lead programmer, showing improvements in Windows 8 vs Windows 7. They found basically an across the board improvement, with no code recompile http://blog.cakewalk.com/windo... . Now that says nothing of cross platform (as I noted, Sonar is Windows only anyhow) but does indicate that MS continues to improve Windows' performance with regards to intensive time critical tasks like audio.