Documentation
Hardware
Cortex A8 Processor Cortex A8 Technical Reference Manual
The Cortex A8 Reference Manual may be found here.
Hardware Floating Point
Hardware floating point is discussed in chapter 13 and chapter 16.6.5 of the Cortex A8 Reference Manual.
Linux does not use floating point and thus it has no effect on OS performance. If developers use OE, then all the correct compiler flags are set automatically for Gumstix' processor architecture.