Well I'm certainly in favor of classes as I consider them to make larger projects much more readable and maintainable. But that's just my opinion. Each to his own.
About Memphis example, I think that the main difference here is that memory is cleared when a class is created. This should be the only "delphi" stuff going on and you also often want to do that with records too.
So for a fair test it should be something like:
Code:
for i := 1 to 100000 do begin
New(ss);
FillChar(ss^,SizeOf(TSomeStruct),0);
end;
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