I would expect foreach to work nominally faster in some cases, and the about same in others, except in cases where the items are an actual array in which case the performace difference is negligible.
If it is implemented on top of an enumerator, it may be more efficient than a straight indexing, depending on implementation. It's unlikely to be less efficient. For example, if someone exposed a balanced tree as both indexable and enumerable, then foreach will be decently faster. This is because each index will have to independently find the referenced item, while an enumerator has the context of the current node to more efficiently navigate to the next ont.
If you have an actual array, then it depends on the implementation of the language and class whether foreach will be faster for the same as for.
If indexing is a literal memory offset(such as C++), then for should be marginally faster since you're avoiding a function call. If indexing is an indirection just like a call, then it should be the same.
All that being said... I find it hard to find a case for generalization here. This is the last sort of optimization you should be looking for, even if there is a performance problem in your application. If you have a performance problem that can be solved by changing how you iterate, you don't really have a performance problem. You have a BUG, because someone wrote either a really crappy iterator, or a really crappy indexer.