If the acceleration/deceleration things was significant it’d have been calculated through measurements & extrapolation by mfrs – it hasn’t.
I calculated it. I forget the specific weights, but I calcualted that when accelerating out of a corner from slow corner speed on an XC race it was equivalent to something like 20-30W, when you might be doing 400W or so.
I would guess that the biggest effect would be that the slight extra bit of work on every tight corner, lap after lap, would add up to a bit less fatigue with lighter wheels and possibly a little more speed.
As said though, if you are quick on singletrack and on the downs, half a second gained by a small sprint on the way into a singletrack section could save you minutes overall as you aren’t held up.
However on a long endurance ride, you might actually be better off with heavier wheels as they are easier to keep going on technical bits due to increased momentum.