I found AndEngine to be reasonably thought out, and it should be related to performance, as it is a game development library - so that you can pull out a copy of it and read the source.
In Design for Performance, I would like to point out this statement:
Please note that although this document primarily covers micro-optimizations, they will almost never make or break your software. Choosing the right algorithms and data structure should always be your priority , but outside the scope of this document.
An example of this is the creation of a particle system. A good way to model is to have a ParticleSystem object that contains a collection of Particle objects ... perhaps these Particles implement the Particle interface ... this is not the place to avoid creating the object. However, for performance reasons, you will want to optimize ParticleSystem to reuse Particle objects, and not to create them from scratch every time you create one of them.
Personally, I do not think that performance is a very limiting factor, but I believe that it will really depend on which application you create.
My opinion is to first create a suitable design, test performance and optimize from there.
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