I'm used to the PC world where battery/heat are hardly a problem and software rendering is usually a bad thing when hardware rendering is available.
I'm used to the PC world where battery/heat are hardly a problem and software rendering is usually a bad thing when hardware rendering is available.
The biggest cost is memory. Every pixel of hardware accelerated web content gets 4 bytes of memory. This adds up quickly, especially since any content that overlaps hardware accelerated content must become hardware accelerated as well.
The other big cost, as olsn already pointed out, is that blending these offscreen images onto the screen takes time and power on every frame. In extreme cases this can cause scrolling to stutter.
See the "Optimizing Web Content in UIWebViews and Websites on iOS" session from WWDC 2012 for more information about this.
Again: these are mostly assumptions, I'm not a hardware architect!