Why should he run the ls command on ntfs rather then a native file system? In all it was a "windows vs linux" test and not a fileystem test. Testing the same filesystem wouldn't make sense here
Doing some profiling and system/kernel level analysis would be much saner, imo. What's the sense in measuring how some non-native filesystem behaves? In the end you'll be benchmarking how good is fuse-ntfs vs. in-kernel-ext4 and figuring it's slower...
I say, profile some code and see how much time is spent in filesystem calls.