Are there any performance benefits to SQL Server 2008 compared to SQL Server 2005?
Migrating a single database from SQL Server 2005-2008 will not notice the difference. However, there are new tools and options in SQL Server 2008 that you MAY be able to more efficiently use the more efficient provider performance in your application.
One element that comes to mind is filtered indexes. Allows you to create an index for a subset of information.
There may be new functions in the processor that execute requests in different ways. This includes optimizer changes.
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In fact, SQL2008 has built-in compression that you can turn on out of the box, which can definitely improve performance, but may depend on what is returned. I would try this option and benchmark to see if you feel a worthy change.