The main time in loading an image is in connecting to the server and downloading the image. All methods are going to require that, so there is no real gain in speed.
The proper way to decide which way to do it, is to use img tags for images that are part of your content. (A picture that you are talking about in the text, or some other element that would be important to content of the page.) If the image is used only for decorating a page, you should use the background-image attribute.
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