Phoronix compared the OpenGL performance of VMware and VirtualBox

Earlier this year I said VMware's virtual GPU driver was running fast for Linux -- in comparison to Oracle's VM VirtualBox 3D guest acceleration support. This continues to be the case with VMware's OpenGL stack leading the way with superior support and performance. Recently I ran some desktop virtualization tests under VMware Fusion 4.1.3 and Oracle VM VirtualBox 4.1.18 from the Retina MacBook Pro with OS X 10.8 Mountain Lion host. Even with the OS X host, VMware's 3D support exposed to the Ubuntu 12.04 LTS virtualized guest was much faster.

  VMware Virtualization With OpenGL Still Smacks Oracle VirtualBox