Performance is not really limited by the entities, but the JPA provider's implementation and your database.
It's impossible to give performance estimation, because so many factors affect it:
- JPA implementation
- JPA settings (like caching and batch writing)
- Server hardware
- Network
- Database type
- Database settings
- Application server vendor
- Number of threads
etc.
This test could give you some indication on performance of different JPA providers:
http://terrazadearavaca.blogspot.com/2008/12/jpa-implementations-comparison.html
I have not tested the performance too much personally, but I measured one of my processes. It executes one query to each insert, and uses an Oracle database. It's running in one thread and is doing more than 250 inserts (+250 queries) per second. I would expect that using several threads the performance would be much better, but I have not so far had the need to try it.