Virtual Box has a still experimental feature to use 2D video acceleration of your host graphic card in a Windows (only!) guest.

Windows VM uses 2D video overlays to play a movie clip, then VirtualBox will attempt to use your host's video acceleration hardware instead of performing overlay stretching and color conversion in software^{Virtual Box Manual}

This means that you'd expect a performance benefit for video applications in a virtual Windows only. This however is not the typical use case for a virtual machine, as we do have quite mature video playback software natively supported from Ubuntu.