On a 4 core Xeon E5410 using ab -c 50 -n 5000 with 64 bit ubuntu 10.10 and kernel 2.6.35 I get:
For a 43 byte transparent gif image on regular HTTP:
Requests per second: 11703.19 [#/sec] (mean)
Same file via HTTPS with various ssl_session_cache params set:
ssl_session_cache shared:SSL:10m; Requests per second: 180.13 [#/sec] (mean)
ssl_session_cache builtin:1000 shared:SSL:10m; Requests per second: 183.53 [#/sec] (mean)
ssl_session_cache builtin:1000; Requests per second: 182.63 [#/sec] (mean)
No ssl_session_cache: Requests per second: 184.67 [#/sec] (mean)
The cache probably has no effect because each 'ab' request is a new visitor. But I'd guess the first https pageview for any visitor is the most critical pageview of most funnels.