The thing is that the CPU requirements change for every rom on every mame version, and they are not even the same on the different systems due to different Mame settings, motherboards, memory speed and such.
I have every Mame version from .53 to .92 installed on my laptop (in one folder, wh00t), and I can say for certain that the CPU requirements for each and every game go up and down with each version (usually up, but on some games they have gone down).