benchmarks are worthless at this point - beta release of VMWare Fusion is a debug build, and performance will be nowhere near that of the final production release.
re: mike3k "It also specifically supports Ubuntu as an option" - There's nothing magical about Ubuntu, it's just another distribution running the Linux kernel. This is an odd statement which I keep seeing on this board, and is either a lack of understanding of the Linux marketplace or a overstatement of the importance of VM vendor support for specific distributions. *every* linux distribution which I have installed on parallels (and vmware, for that matter) has worked flawlessly, at least for my needs (application development, native build support, deployment and regression testing). That said, mouse synchronization in linux hosts would be REALLY nice...
The fusion beta has some exciting features not yet in Parallels, namely in-vm SMP support and the Integrated Virtual Debugger (deploy, run, and debug programs in a VM directly from eclipse). Nice, yes; critical, no.
Parallels is really targeted at a different market segment than the VMWare stack; Parallels fits nicely in the home/casual space, where VMWare's product offerings are targeted more towards corporate users, development shops, and ISP/ISVs. VMWare Fusion's pricing will most likely reflect this different target market, probably falling in around $200.00 US (or roughly that of the Windows version). Parallels desktop is ~$80 US, with deep discounts available at retail (I believe I picked my copy up for less than $40US after rebate).
My 2 cents', anyhow...