I don't know why XBMC itself has issues with lanczos resizing and GPU/CPU power - I use ffdshow with lanczos4 in software *all* the time, even with 720p upscaling to 1080p, and it never gets the CPU up more than 50%. But I've personally never been able to use any of the built-in XBMC lanczos or even bicubic resizers, they just stutter for me.
That said, if you're adventurous, you might want to try the DSPlayer development build of XBMC - it will let you use any directshow codec combination you want.
I (and many others) have found that the built in codecs in the main XBMC branch (FFMPEG) are extremely soft, and prone to decoding artifacts, and that FFDShow will give much better results without any other tweaks at all.
For the absolute best picture quality you can get (for SD up to 720p HD), letting FFDShow do the decoding and rescaling will be very visibly better than XBMC on its own. Configuring it can take a bit of work, but I wrote a detailed step-by-step guide and posted it on the DSPlayer thread some time ago. It was lost when the database crash occurred last Feb/March, but some kind member had a local copy saved and reposted it afterwards. You can find it here:
http://forum.xbmc.org/showpost.php?p=506...count=2023
Cheers
The REAL Joe