Ok that might be a good test. Make 10 clients on one gpu.
Set all to 60fps forground and background (all 10 at 60fps all the time) and full ultra including max multisampling (make sure you only using one gpu, if you have a 2nd card in disable its driver in device manager). Have 9 tiles in background (3X3) and one tile full screen forground. Have all look at something in the distance not at ground, a crowed place is better but not necessary. Do not send the background to a second monitor (of course if you send outputs to a 2nd monitor it will be rendered). Have only one active gpu and one active monitor.
Bring the one tile to the full screen forground hiding all others in the background. Make sure fraps is off completly (check process in the task manager). Do a SS and see what gpu load is. Swap the windows and bring the 9 tiles to the forground (is that possible?) and the one client to the background take SS and see what the gpu load is (memory means nothing).
Then do the exact same test except with fraps recording the background only (not the forground). SS with the one client in the forground and fraps recording in background, then 2nd SS (showing gpu load) with 9 clients in forground and 1 client in background with fraps again only recording the background.
Those 4 gpu load figues should give us the answer.
If they are the same in both sets compared to the other in the same set and the first set is a bit lower then the 2nd set (cause fraps gonna take up a bit) then you are right. I.E.
GPU load:
1 (no fraps 1 client forground) 38percent
2 (no fraps 9 client in forground) 38percnet
3 (fraps 1 client forground) 42percent
4 (fraps 9 client forground) 42percnet
If we see something like that you are correct.
Of course wow will render both the forground and the background if the forground goes to one display and the background goes to another display.