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Have a look at this posting here from the Domino Blog. In it they claim a Citrix server that could host ~35 Notes users in 7.x went down by up to 60% on 8.0.
However they targeted Citrix in 8.0.2 and allegedly in testing they took a Citrix server that was handling 40-60 users and with the new settings have increased it to 140 users.