I'm not sure how you are seeing the LV app with less than 10% CP usage, but when I compared a LV app with the example you attached, it looks like the additional overhead you are seeing is happening due to the graph control in .NET. If you comment out the graph part, the CPU usage matches up with the LV apps. I created a VI with the same acquisition parameters as the .NET app using the DAQ Assistant. So the .NET and LV DAQ APIs are comparable in terms of performance, but it seems the .NET graph has a little more overhead than the LV graph.
We are always working on improving the performance of the .NET graph. The .NET graph is written using gdi+ (.NET Drawing API), which unlike gdi (which is what the LV is based on) does not use hardware acceleration. So this just means the CPU had to work a little harder and cant pass off as much work to the GPU. You will see better graphing performance (less CPU and memory usage) as the .NET drawing API starts making more use of HW acceleration. Plus we are always working on ways to further optimize the graphs.
This should not affect your aquisition rates since all of the data is clocked in by the hardware. DAQmx 8.3 uses DMA by default for all its buffer transfers to keep the CPU usage to a minimum (as much as is possible) so it should keep the CPU available for any extra processing it might have to do without necessarily affecting the acquisition rate too much.
I hope this explains things.
Bilal Durrani
NI