Your question concerns computer science more than it does action script specifically as most languages will attempt to compile to the most optimal machine code as possible.
So, I will use a C++ example to answer your question.
int j = 16;
if (!(j < 10))
{
int l = 3;
}
if (j >= 10)
{
int l = 3;
}
This produces the following key section in assembly:
00231375 cmp dword ptr [j],0Ah
00231379 jl wmain+32h (231382h)
0023137B mov dword ptr [l],3
00231382 cmp dword ptr [j],0Ah
00231386 jl wmain+3Fh (23138Fh)
00231388 mov dword ptr [l],3
0023138F xor eax,eax
Lines 00231375 and 00231382 are your actual tests contained in the if statement. As you can see, both my < and >= tests were compiled as the same identical code in assembly (when comparing two integers). Therefore, either test will take the same amount of time on the CPU since they both result in the same test (if left < right, skip if block). This will most likely be the case with the action script compiler.
However, one question could be if the JIT compiler takes longer to compile !([int] < [int]) or [int] >= [int]. My guess is that the difference is probably not enough to matter.