In day to day programs I wouldn't even bother thinking about the possible performance hit for coding against interfaces rather than implementations. The advantages largely outweigh the cost. So please no generic advice on good OOP.
Nevertheless in this post, the designer of the XNA (game) platform gives as his main argument to not have designed his framework's core classes against an interface that it would imply a performance hit. Seeing it is in the context of a game development where every fps possibly counts, I think it is a valid question to ask yourself.
Does anybody have any stats on that? I don't see a good way to test/measure this as don't know what implications I should bear in mind with such a game (graphics) object.