I post again the results with the next test.
Doesn't return any record, only open
and close query many times (12) , How Thomas Miller has said:
connecting and opening the transaction is what is really being tested.

MSSQL ADO -> ~ 12500 ms
FB ADO -> ~ 30500 ms
FB IBX -> ~21500 ms
FB IBO -> ~11400 ms

The winner is IBO.

Regards.