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To be serious, any PIC10 - PIC18 running at or below 40 MHz are easily outperformed by any ATmega running faster than 10 MHz. I think all of them do.
Any PIC24 or DSPIC will outperform the ATmega, any ARM7 will outperform (and be available at lower cost) the PIC24 and in most cases the DSPIC. Any AVR32, once it bescomes available, will outperform an ARM7......
So, talking about just 8-bit, AVR beats PIC10 through PIC18. Talking performance, there are many other low cost architectures out there that beat AVR. e.g. you can get a LPC2103 from Philips that runs 70 MHz on a ARM7 for less than an ATmega32 while getting something like 10 times the performance.