SQL*Net V2 and performance?

One last question.....

Does using V2 of SQL*NET and the MTS capability buy any performance improvements? I know that it will reduce the number of processes running on the server since sessions will share server processes and thus save memory (possibly leaving more memory for Oracle SGA?). But are there other benefits? I heard about something called UPIALL (sp?) that reduces the number of packets sent across the net, but if I'm using stored procedures already and am using the delayed binding option, will this be of any benefit?

We have around 30 sessions (maybe 40 with SQL*plus sessions running). Is that enough to benefit from the MTS capabilty gained with version 2 of SQL*Net?

      thanks in advance for any info on this subject,
                 jim