I did a wee test with a k5iis+DA*300mm a couple years ago. Indoors, on a compact manfrotto tripod that I'd consider too light for this combo (legs fully collapsed though). Target with a Moth Field Guide, at close range, using an rf602 wireless remote in the wired port (the only way to have SR on with a wireless trigger on my k5iis). I did a couple of shutter speeds. "MLU" denotes Mirror Lock Up. The "MLU+UV" column has the crappiest $4 UV filter on the lens for kicks. These are 1:1 crops:
With this, I found little to no difference for SR on or off. MLU has a slight edge, but probably not noticeable unless you're pixel peeping like this. The crappy UV filter should never touch this lens unless I'm deliberately testing out something absurd. For my purposes, I'm content to keep using MLU (which also disables SR on my camera), as this was my standard practice anyway.
Your equipment and usage may vary.