I try it with a script like the blazar one-liner:
1. Create 100000 (empty) files (crfile.pl):

#!/usr/bin/perl

use warnings;
use strict;

for (1..100000)
{
   open my $file, '>', $_ or die $!;
}
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2. Remove all 100000 files with Perl (rmfile.pl):

#!/usr/bin/perl

use warnings;
use strict;

my $tempo = time;
unlink 1..100000;
print time - $tempo . "\n";
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Now, I create and remove all 100000 file with Perl:

leonardo@bianconiglio:~/testfile$ ./crfile.pl
leonardo@bianconiglio:~/testfile$ ./rmfile.pl
12
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I'm under a Debian GNU/Linux system and the FS is ReiserFS.