I tested speed to spin ratios with a lag speed, using 5 or 6 different cues, that had from a soft tip, to a phenolic break tip. The result was exactly the same. No difference with any of the cues or the tips. If the tip struck the CB in the exact same place (I used the dart mark on a centennial object ball to compare the chalk mark with), then the CB would bank 1 cushion off the rail, and spin to the exact same place on the second cushion, and land right on the cushion.
This was something like 5 years ago, and I believe it was PJ who proposed this test. After doing the test, which anyone can do in 10 minutes, its pretty obvious the tip hardness (or shape, or cue weight, or cue taper, or anything else) do NOT have any affect on the speed to spin ratio.