3D acceleration in BG2 just displays certain special effects with the 3D card rather than the 2D software. Depending on the card, this can be a massive slowdown. But with a good card and a slow CPU, you can get a significant performance gain. With a good card and a modern CPU, there should be little if any difference in speed.
In short, this is one of those setting you have to experiment with to find whats best for you.
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