okay,
i ran a test where i made a patch containing 10 instances of the following code, once as abstractions and once as subwindows. this code runs as two [inlet~]s, hooked up either to a [bonk~] or a [fiddle~], each of which is then connected to an [outlet] through the left-most outlet. besides the load meter, i had no other patches open. i left dsp on for 60 seconds for each of the two options. based on this load meter, i observed no difference in processor usage. on my ibook g4 running os x 10.4.5, the load varied between 36 and 41, tending to stay near the mean.
#N canvas 0 22 454 304 10;
#X obj 226 85 inlet~;
#X obj 226 109 bonk~;
#X obj 226 146 outlet;
#X obj 303 110 fiddle~;
#X obj 305 82 inlet~;
#X obj 298 141 outlet;
#X connect 0 0 1 0;
#X connect 1 0 2 0;
#X connect 3 0 5 0;
#X connect 4 0 3 0;
i wonder if these results hold for more complicated patches.