Ok, so let's see. This search results in 178 packages of a total 81912 packages, which are about 0.2%. Ok, that's probably not accurate, let's even make this 1%. It's still a minority that really requires it. Having a FPU is probably nice, but not really required.
For development, a MMU is considerably more useful, but again, if you just look at the statistics, it's hard to guess how many developers are really left that would profit.
http://aminet.net/package/mus/play/Eagleplayer_2.05Shows up, and doesnt require FPU. I realise you said "benefit", but that was just a instant pick since I got that player on my Amigas.
That said, intresting commentaries from Thomas Richter.
