`SpawnEntityOnDeath` Only creates local entities, it's meant for say debris, or an explosion decal. https://gitea.wildfiregames.com/0ad/0ad/src/commit/32edc28cda72d0c9cd70937d7c46c58322bcf040/binaries/data/mods/public/simulation/components/Health.js#L403
Short answer: it depends. On lower end machines, graphics are gonna eat up your GPU causing your CPU to starve. So for those, graphics and model quality will be the bottleneck.
Getting the state for unit selection is quite slow as it pulls a lot of data (https://code.wildfiregames.com/D1618). Querying interfaces, (e.g getting a component for an entity) might be faster with better data structures https://code.wildfiregames.com/D1739 / https://code.wildfiregames.com/D4718
Creating entities is a bit slow too IIRC. E.g our upgrade system could use not having to create and destroy entities https://code.wildfiregames.com/D4991
Other hints in patches by wraitii https://code.wildfiregames.com/search/query/1SOtiSQV9ik8/#R
This looks interesting https://gitea.wildfiregames.com/0ad/0ad/pulls/8521
OUTDATED but maybe still interesting https://gitea.wildfiregames.com/0ad/0ad/wiki/GamePerformance
EDIT: also https://gitea.wildfiregames.com/0ad/0ad/issues/5874 which has a weird title cc @phosit