I really am fascinated by those who say WinUAE is faster than XL?? I can count the icons as they load into WB, whereas in XL the sys partition loads all the icons "splat" at once.
I can publish benchmark results obtained on the same hardware if you like, as well as give you technical reasons why WinUAE is faster, and why Amithlon is faster still.
The thing about WinUAE is that it supports lots and lots of configurations, and it is easy to end up with a sub-optimal environment. Once you've set it up properly, WinUAE is faster than AmigaXL.