Phoronix published a review on the macOS 10.12 Sierra vs. Ubuntu 16.04 Linux Benchmarks
A quote from the article:
Apple released macOS 10.12 "Sierra" last week as the successor to OS X El Capitan. Given this annual update to macOS / OS X, here are benchmarks of macOS Sierra compared to Ubuntu 16.04 LTS on a MacBook Air and Mac Mini computers.macOS 10.12 Sierra vs. Ubuntu 16.04 Linux Benchmarks @ Phoronix