I had trouble setting up my tests at first, but I have witnessed background region entry callbacks after killing an app in iOS 7.1 on both iPhone 4s and iPhone 5s models. See comments below for testing details and instructions to reproduce.
I have also done tests on background detection times on an iPhone 4S, and I still see delays of 15 minutes on iOS 7.1. My full test results and methodology are described here.
Finally, I have also done some tests on the fluctuations on the "accuracy" (distance in meters) measurement on the same device before and after the upgrade to iOS 7.1. I do not see an obvious difference in the noise on the estimate. The graphs below show results before and after the upgrade, with an iBeacon 0.5 meters away for 60 seconds then moved to 3 meters away for 60 seconds. In both cases, the transmitter was a properly calibrated iPhone 4S w/ iOS 7.1 and the receiver was an iPhone 5S.
iOS 7.0.6 Estimated distance
iOS 7.1 Estimated distance
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