Is there any performance test or comparison between UTM/VMware/Parallels ?

[Pandahorn]

I am using macOS for many years. 

My main purpose with VM is to run ARM64 Linux/Windows and deploy enterprise application inside.

With macOS, I am doing some coding natively.

Anyone has tested or compared performance between UTM, VMware Fusion, Parallels ?

[kasper]

If you are coding on ARM64 then consider OpenGL.

[ColoradoMarmot]

UTM is definitely slower.  For Fusion vs Parallels, it really depends on the specific workload.  Best option is to try both and compare.