Originally Posted By: hybrid8

Source: 1080i MPEG2 or 720P MPEG2
Destination: 720P h.264 23.97fps
Respectable rate: 2x+ real-time or faster using something like Handbrake's AppleTV 3 preset.

Do you have a handy sample file somewhere that can be used for benchmarking? I can throw it at a few setups to report back encoding time.