I never notice a difference on my K1, but I don't use the files on the SD card very often. If you move something from main memory to the SD card, it has to reindex, so that DOES take more power, but only temporarily.
My old Sony Clie DID take more battery to read the Memory stick than internal memory. Of course, memory stick is different than SD, but it is reasonable that to power an extra device than the "norm" would take more power than not reading an extra device.
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