The other day, Cmaxx and I were discussing the advantages/disadvantages of weapon grouping. One of the issues that remained was the question whether grouped weaps might have a small penalty for tracking and damage.
I looked it up in the evelopedia today and it seems that this is not the case. The only disadvantage of weapon grouping is less flexibility of the guns shooting different targets.
http://wiki.eveonline.com/wiki/Weapon_Grouping