Umm... honestly... no.

You might gain like .25hp from removing the A/C pulley, but it's not worth it for the comfort AC provides.

The only time you will see A/C reduce your cars hp is when it's on and pushing the compressor. When it's off, there's like minimal impact.

The biggest advantage to removing the A/C system would be for weight alone. But, even then, you'd be much happier with the A/C option than without...