To compare this two platforms, I performed a simple test – how many object can Corona and Gideros SDK handle. Application is very simple, just draw the objects on screen and attach physical body. Afterwards measures FPS. I launched this application for testing performance on simulator and on device( Samsung Galaxy S2). For simulator i used 3000 object and for my device just 1000.
FPS configuration in Corona and Gidero was set on 60fps. With blank screen Gideros runs with 60fps, but Corona with 64fps. So there was a slight difference in begging. Otherwise performance is almost the same for both on simulator. Average fps difference was 1.28fps.
On device there was a small bit bigger difference. Average fps difference on device 4fps.
So, at the end Coronas performance is a little bit better.