UPDATE: Axapta 3.0 Kernel Rollup 2 Performance Comparison

I have now made a second test run using the same Oracle DB once for the standard 3.0 SP3 kernel and once for the Kernel Rollup 2.
The tests showed no significant difference between the two kernel versions so my final statement is: the kernel rollup 2 has the same performance as the standard 3.0 SP3 kernel.