well, with a little experiment, we can find out. Its a 300Mb++ file.
Code:
# ls -l file
-rw-r--r-- 1 root root 361380637 Jul 18 10:10 file
# wc -l file
15515859 file
# time more +28271 file > /dev/null
real 0m20.881s
user 0m20.385s
sys 0m0.312s
# time sed '1,28271 d' file > /dev/null
real 1m3.363s
user 1m2.032s
sys 0m0.436s
# time awk 'NR > 28271' file> /dev/null
real 0m12.692s
user 0m12.209s
sys 0m0.400s
# time tail +28271 file > /dev/null
real 0m0.321s
user 0m0.112s
sys 0m0.208s