Well for my unit and for my unit in the front room it does nothing. Two very different machines. E8400 @3.1 with an 8800GT sli set up, and a 2600k@4.8 with a 580. E8400(20-30 fps, no change in any city) 2600K(60 fps solid, vsync off 65-85, no increase either)
There is no FUD, just a placebo. I'm just waiting to see what this injects that truly screws over all these people. Beth does things for a reason, they know this crappy engine better than anyone modding it. Mods like this in the past have done crazy things to the game as well, then people just blame it on the engine and "beth's bad coding" even though they have 15+ mods installed.
If I was as quick to believe as you that two samples are sufficient to give an absolute answer, I would be inclined to believe that you simply failed to install this correctly on both systems.
Here's how I concluded that this is doing something:
run #1, no extender, walked up to Dragonsreach and looked at the city: 26-28 FPS (as measured by Fraps)
run #2, loaded save from run #1: 27-28 FPS
run #3, loaded save from run #2: 27-28 FPS
run #4, loaded save from run #2, with SKSE but not the TESVAL mod: 27-28 FPS
run #5, loaded save from run #2, with SKSE after adding the TESVAL mod: 33-34 FPS
run #6, loaded save from run #2, still using mod: 33-34 FPS
run #7, same as above: 33-34 FPS
run #8, started without SKSE loader: 27-28 FPS
Conclusions: Correlation between improved framerate and presence of TESV Acceleration Layer.