Hi, Yanbing
To identify the root cause, I think you should isolate these modules one by one, below are my idea:
1. Write a simple script to let cpu counting in a loop with ++ and usleep, then check the cpu loading, this is to see whether it is caused by different CPU type;
2. Do memory copy test, check the DDR speed and CPU loading,, this is to check whether it is caused by different DDR2;
3. If available, using a ramfs, then playing mp3 to see whether it is caused by emmc.
This is my idea, not sure whether it works, but I did NOT have mx28 baords here, so you may need to try them on your side if you think they are making sense.