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This comes up from time to time so I thought I'd post some data.
http://irc.nrc-cnrc.gc.ca/pubs/fulltext/ir766/ir766.pdf Courtesy of the NRC in Canada
Note that there's not much performance gain after R19
http://irc.nrc-cnrc.gc.ca/pubs/fulltext/ir766/ir766.pdf Courtesy of the NRC in Canada

Note that there's not much performance gain after R19