> As for Full hardware acceleration, Ziggy makes a good point. Newer 3D Mame games > would benefit tremendously from it such as Naomi, Model 2 and 3, etc. Would be great > to see it supported one of these days.
Any use of the GPU is likely to be in the form of HLSL/GSLS or some other GPGPU technology. While it will accelerate the rendering, it won't improve the look or allow higher resolutions.
It also won't affect the games internal frame rate.