We don’t use reg delays in non-pipelined systems .
We use reg. delays in pipelined processors to prevent hazards , signaling other stages (which are also working simultaneously ) and for buffer storage , which is not needed in non-pipelined.
so total time for 1 task in non-pipelined system is = (2+6+8+4+12) = 32
so total time for 1 task in non-pipelined system is = 12 = max(2,6,8,4,12)+reg delay(0 or ignorable delay after max-time taking stage) .
performance gain = 32/12 =2.666