Note: During these tests I had a couple of Notepad windows open along with the Windows Task Manager.
Interestingly, there's a visible drop is system demand when transparency is disabled for the Aero UI. Here the CPU usage seemed to drop from around 3% to around 2% (it didn't seem to have any effect on the physical memory used - which is as I expected).
From this we can extrapolate some basic conclusions:
* On a high-end system, the performance hit of running with the Aero UI is close to negligible
* The lower the performance of the system, the greater the Aero effect will be (in other words, the less system resources you have available, the more you're going to feel it)
* It's easy to switch between Aero and Classic