The Bandwidth tools (Everest & SiSoft) show a significant difference between running 1T vs 2T Command Rate - upwards of 25%, however, the Benchmark tools did not reflect such a large gap and there seems to be about a 2-3% performance hit when running 2T. It would appear that the Bandwidth Tools use some test process which is not reflective of the real world situation and as a result people quote these figures as being the reason not to use 2T timing...
Now if you look across the DDR scale you will see that if you are able to increase DDR by 7-10% this will have effectively reclaimed the 2-3% performance hit of the 2T setting. This is something to consider when trying to get that high OC where maybe 2T is stable but 1T just isn't.
I know that I will now consider 2T for these high OC and see if it helps rather than dismissing it without giving it a go .... Food for thought