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Mac Pro Westmere Performance with Handbrake Video Encoding
See test machine configuration.
Handbrake [download] scales well to about 8-9 cores, but that’s about it. See Optimizing Handbrake.
The 12-core is about 20% faster than the 6-core, because Handbrake uses only about 9 cores.

Handbrake encode to MPEG-4
Beta build vs regular
The August 30, 2010 build is about 9% faster than the 0.94 release version.

Handbrake encode to MPEG-4,using 12-core 3.33GHz Mac Pro
Settings
These are the settings used for testing.

Settings used for encoding