This is not a pure programming question, however it impacts the performance of programs using fseek(), hence it is important to know how it works. A little disclaimer so tha
(disclaimer: I want just to add some hints to this interesting discussion) IMHO there are some things to take into account:
1) fseek is not a primary system service, but a library function. To evaluate its performance we must consider how the file stream library is implemented. In general, the file I/O library adds a layer of buffering in user space, so the performance of fseek may be quite different if the target position is inside or outside the current buffer. Also, the system services that the I/O libary uses may vary a lot. I.e. on some systems the library uses extensively the file memory mapping if possible.
2) As you said, different filesystems may behave in a very different way. In particular, I would expect that a transactional filesystem must do something very smart and perhaps expensive to be prepared to a possible rollback of an aborted write operation in the middle of a file.
3) Modern OS'es have very aggressive caching algorithms. An "fseeked" file is likely to be already present in cache, so operations become much faster. But they may degrade a lot if the overall filesystem activity produced by other processes become important.
Any comments?