But you have noticed that MacRuby is an MRI fork?
(note: I'm not following MacRuby Development very closely at the moment.)
One of the big things about the new VM is that it eliminates the global interpreter lock, meaning MacRuby probably has much better parallelization than MRI. With the VM alone I think they are on their way to being their own Ruby implementation.
All of this is a bit disappointing considering that they could have shared their improvements upstream and improved MRI performance for everyone, not just for Mac apps.