Your're partially correct bober. SCSI does have features that will speed it up a bit beyond IDE, but they only really effect performance in a multi drive per channel setup. Command Queueing, which some IDE drives now reportedly support, disconnect, and spindle synchronization (obviously) requires more than one drive to see any benefit. Start up delay is not a performance feature, but a have mercy on your power supply at boot up feature. In a single drive environment with similarly spec'ed drives, the IDE will perform better due to the lack of SCSI overhead. We're talking an imperceptible amount, but it is there.
SCSI has it's own CPU, only because it needs it. With busmastering and DMA, IDE CPU utilization is dead even with SCSI.
The reason SCSI performs better, as others have stated is because the drives are faster. Comparing a 7200RPM IBM 75GXP to a 15kRPM Seagate Cheetah X15 isn't exactly a fair comparison. Compare the IBM to a 7200RPM Quantum AtlasV, and the performance advantage will swing completely into the IDE drive's favor.